In the case of M/s Indira Education Institute & Health Society, Udaipur vs ITO (Exemption) Udaipur, Jodhpur ITAT has held that:
We have considered the rival contentions and carefully gone through the orders of the authorities below. From perusal of the record, we found that during the year under consideration the assessee has claimed the following expenses:-
Diesel and Lubricant: 59834
Vehicle Running expense: 35132
General Repair and maintenance: 27101
Interest on Vehicle Loan: 462461
We also observe that the accounts of the assessee Society are duly audited and certified by independent chartered Accountants/ Auditor. All the expenses have been properly recorded and verified from bills/vouchers and books of accounts. No expenses with regard to personal nature have been recorded as appearing from audited financial statements. Therefore, we direct to delete the disallowance made qua this issue.
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