GAWAR FOUNDATION,HARYANA vs. ITO (EXEMPTIONS), ROHTAK

This appeal is filed by the assessee against the order of the ld CIT(A)-Hisar, dated 31.01.2019 for Assessment Year 2015-16 raising following grounds of appeal:- “1) That on the facts, in the circumstances of the case and under law Learned Commissioner of Income Tax (Appeals) erred in not deleting disallowance made by Learned Assessing Officer under S. 40(a)(ia) of Income Tax Act, 1961 at Rs. 37,800/- because the appellant does not fall within the preview of this section. 2) That on the facts, in the circumstances of the case and under law Learned Commissioner of Income Tax (Appeals) erred in sustaining the action of Learned Assessing Officer in charging tax @30% on income assessed at Rs. 3,95,610/- (net surplus at Rs. 3,57,810/- and disallowance made at Rs. 37,800/-) from appellant at maximum marginal rate whereas the appellant was assessed in AOP status and as such slab rate of tax as applicable to the individual shall be applicable to the appellant. 3) That on the facts, in the circumstances of the case and under law Learned Commissioner of Income Tax (Appeals) erred in sustaining action of Learned Assessing Officer in charging interest at Rs. 38,089/- from appellant assessee. 4) That appeal fee as prescribed under S. 253(6)(c) of Income Tax Act, 1961 at Rs. 4,000/- has been deposited on 25-03-2019 with Punjab National Bank, Hisar.