CHANDMALL SARAWGI CHARITABLE TRUST, A- BLOCK, MAHABIR MARKET, H.B.ROAD, FANCY BAZAR, GUWAHATI - 781001,GUWAHATI vs. INCOME TAX OFFICER, WARD 2(3)/ EXEMPTIONS AAYAKAR BHAWAN, G.S.ROAD, CHRISTAIN BASTI, GUWAHATI - 781005, GUWAHATI

Appeal is allowed

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2011-12 Chandmall Sarawgi V/S. Acit (Trust Circle) Charitable Trust, A-Block, Now As Income Tax Mahabir Market, H.B. Road, Officer, Ward- Fancy Bazaar, Guwahati- 2(3)(Exemption) 781001 [Pan No.Aaatc 2439 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Sanjay Modi, Fca अपीलाथ" क" ओर से/By Appellant Shri Amitava Sen, Jcit-Dr ""यथ" क" ओर से/By Respondent 11-12-2019 सुनवाई क" तार"ख/Date Of Hearing 18-12-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Bemch:- This Assessee’S Appeal For Assessment Year 2011-12 Arises Against The Commissioner Of Income Tax (Appeals)-2, Guwahati’S Order Dated 27.10.2017 Passed In Case No. Guwa-87/2014-15/15 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Sole Substantive Issue(S) That Arises For Our Apt Adjudication In The Instant Lis Is That Of Correctness Of The Lower Authorities Action Invoking Sec. 13(1)(C)(Ii) R.W.S. 13(2)(B) Disallowance Of ₹4,47,980/- On The Ground That The Assessee’S Trustee, Shri Ganpat Rai Sarawgi Was Found To Have Been Residing In The Trust’S Residential Property Without Paying Any Rent. The Revenue’S Case As Per Both The Lower Authorities’ Action Is That Shri Sarawgi Has Not Paid Any Rent Much Less Than Adequate Rent U/S. 13(1)(C)(B) Of The Act & Therefore

Charitable Trust Vs. ITO Wd-2(3) (Ex) Page 2 the impugned disallowance has been rightly made in assessee’s case