JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

246 ITR 188 (Guj.) and IT AT in Mumbai Metropolitan Region Development Authority vs. DDIT (ITA No.5584 & 5062/Mum/2009 dated 29.06.2012. By referring these decisions, the Ld. AR pointed out that the Hon’ble Courts have held that the registration of a trust once done is a fait accompli and the AO cannot thereafter, make further probe into the objects

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

246 (All.)]. 8. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 5,755/- being the Advertisement Expenses incurred by the appellant. The supporting evidence filed before authorities below has been arbitrarily rejected. The addition may kindly be directed to be deleted. 9. Because the Ld. CIT(A) erred, both