DCIT(EXAMPTION), CIRCLE - 1(1), KOLKATA, KOLKATA vs. MAA SARASWATI GYAN MANDIR EDUCATION SOCIETY , KOLKATA
In the result, the appeal of the revenue is dismissed
ITA 2002/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 Jan 2020AY 2012-13
Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2002/Kol/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Dcit(Exemption), Circle- Vs. Maa Saraswati Gyan Mandir 1(1), Kolkata
For Appellant: Shri Radhey Shyam, CITFor Respondent: Shri S. M. Surana, Advocate
Section 11Section 11(1)Section 11(1)(a)Section 11(1)(d)Section 143(3)
220
Auditor’s remuneration
82,725
Professional Charges
1,24,000
Depreciation
2,56,03,342
2,58,90,287
Expenses of the society(1-2)
2,96,25,678
3
Therefore, Rs. 3,54,12,977/- was treated as administrative and establishment expenses but not as application.
13. Aggrieved by the order of the Assessing Officer, the assessee carried