ITO(EXEMPTION), WARD-1(2), KOLKATA, KOLKTA vs. DEV SANGHA SEVA PRATISTHAN, KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14 Income Tax Officer V/S. Dev Sangha Seva (Exemption), Ward-1(2), Pratisthan, 28/2A, Hare 10B, Middle Ton Row, Kesto Sett Lane, Kolkata-71 Kolkata-700 050 [Pan No.Aaaad 1567 C] .. अपीलाथ" /Appellant ""यथ"/Respondent S.M.S Taoheed, Addl. Cit-Sr-Dr अपीलाथ" क" ओर से/By Appellant Shr K.M. Roy, Ar ""यथ" क" ओर से/By Respondent 05-06-2018 सुनवाई क" तार"ख/Date Of Hearing 13-06-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2013-14 Arises Against Commissioner Of Income Tax (Appeals)-25. Kolkata’S Order Dated 17.03.2017 In Case No. Cit(A)-25 Kolkata/Fy 2016-17/ Dev Sangha Seva Pratishan, Ay 2013-14_143(3)_B-1B/432, In Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short, ‘The Act’. 2. The Revenue’S Former Substantive Ground Pleads That The Cit(A) Has Erred In Law As Well As On Facts In Reversing The Assessing Officer’S Action Deleting Assessee’S Administrative & Establishment Expenses Disallowance Of ₹56,08,823/- As Application Of Its Case For Charitable Purpose U/S 11A Of The Act With The Following Detailed Discussions:- “5. Accumulation / Setting-Apart U/S. 11(1)(A): Issue Of ‘Administrative & Establishment Expenses’. [Ground Of Appeal No.1] ₹56,08,823/-

11A of the Act with the following detailed discussions:- “5. Accumulation / setting-apart u/s. 11(1)(a): Issue of ‘administrative and establishment expenses’. [Ground of appeal No.1] ₹56,08,823/- ITA No.1254/Kol/2017 A.Y. 2013-14 ITO (Ex), Ward-1(2), Kol. Vs. Dev Sangha Seva Pratisthan Page 2 5.1 It will be better appreciated if at the outset the relevant