RAMDEOBABA SARVAJANIK SAMITI KATOL ROAD ,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX (EXEMPTION), NAGPUR

Coming to the assessee’s sole substantive grievance raised in the instant appeal that both the learned lower authorities have erred in law and on facts in disallowing it’s claim of Rs.5,50,092/-; as “application” for carrying-out charitable purposes in India; the Ld. CIT(A)'s lower appellate discussion affirming Assessing Officer’s action to this effect reads as under :

2 ITA.No.308/NAG./2019 3 ITA.No.308/NAG./2019 4 ITA.No.308/NAG./2019 5 ITA.No.308/NAG./2019 3. Learned counsel vehemently argued during the course of hearing that both the learned lower authorities have erred in law and on facts in making the impugned disallowance. He invited my attention to the assessee’s detailed paper book running into 61 pages containing all the relevant particulars as well as various judicial precedents in support of the assessee’s stand. It emerges from a perusal of the corresponding details compiled at page-11 of the paper book that the assessee had incurred the impugned expenditure for the purpose of foreign travels of it’s principal and vice-principal to various overseas destinations i.e., take for instance some of the expenditure incurred for Tanjania visit/tour followed by similar claims of U.K. and U.S. visits. It is noticed in this factual backdrop that the Ld. CIT(A)'s has already discussed a catena of case law holding that the condition of application of such an assessee’s income in India is a mandatory requirement which it has failed to satisfy in above extracted terms. Faced with this situation, I see no ground to interfere with the learned CIT(A)'s detailed reasoning affirming Assessing Officer’s action. Ordered accordingly.

This assessee’s appeal is dismissed in above terms.