SOCIAL CLUB AND KREEDA BHAVAN,BELGAVI vs. ITO, WARD - 2(1), BELGAVI
In the result, appeal of the assessee is partly allowed
ITA 385/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14
Bench: Shri Laliet Kumar, Jm & Dr. Mitha Lal Meena, Am Social Club & Kreeda Bhavan, Vs Ito, Ward-2(1), Belagavi College Road, Belagavi-590002 Pan No.Aacas 6996 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधााररती की ओर से /Assessee By : Shri B.B.Chandargi, Ca राजस्व की ओर से /Revenue By : Shri Sourabh Nayak, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 07/10/2021 घोषणा की तारीख/Date Of Pronouncement : 07/10/2021 आदेश / O R D E R Per Bench : This An Appeal Filed By The Revenue Against The Order Passed By The Cit(A), Gulbarga, Dated 19.10.2017 For The Assessment Year 2013- 2013, On The Following Grounds :- 1. The Learned Commissioner Of Income Tax (Appeals), Belgaum Has Erred In Upholding The Order Assessing Officer Disallowing Expenses Under The Head Business Or Profession Even Though Income Is Exempted As Mutual Concern By The Assessing Officer. This Is Opposed To Law & Facts Of The Case.
For Appellant: Shri B.B.Chandargi, CAFor Respondent: Shri Sourabh Nayak, Sr.DR
Section 40Section 40aSection 43BSection 56
25,000/- to Civil Contractor and Rs. 1,37,692/- made towards payment of security charges. The assessee failed to make TDS as required under TDS provisions. Therefore, the same is brought to tax u/s 40(a)(ia) of Rs.2,62,692/-.
5. On perusal of the above observations of the CIT(A), with regard disallowance made u/s.40
