FORM NO.
Income-tax Act, 1961
Serule 15) section 156 of the
Notice of demand under
DCR No.
PAN: AAAAS7786C
Adiwasi
M/s Shri Gajanan Prasana
Majoor Kamgar Sahkari Sanstha
Marskolhe House Pandhari
Sadak Arjuni Gondia. Status AOP
2011-12 sum of Rs 17,880/-details of which are given on
1. This is to give you notice that for the assessment year
the reverse, has been determined to be payable by you.
bank/State Bank of India/ Reserve Bank of India at
2. The amount should be paid to the Manager, authorized Commissioner of Income
within 30 days of the service of this notice. The previous approval of the Joint
above sum. A challan is
tax has been obtained for allowing a period of less than 30 days for the payment of the
enclosed for the purpose of Payment.
3. If you do not pay the amount within the period specified above, you shall be liable to pay simple interest at one
per cent for every month or part of a month from the date commencing after end of the period aforesaid in
accordance with section 220(2).
41f you do not pay the amount of the tax within the period specified above, penalty (which may be as much as the
amount of tax in arrear) may be imposed upon you after giving you a reasonable opportunity of being heard in
accordance with section221.
5. If you do not pay the amount within the period specified above, proceedings for the recovery thereof will be taken
in accordance with sections 222 to 227, 229 and 232 of the Income-tax Act, 1961.
6. If you intend to appeal against the assessment/ fine/penalty, you may present an appeal under Part Aof Chapter
XX of the Income-tax Act, 1961, to the Commissioner of Income-tax (Appeals) within thirty days of the receipt of this
notice, in Form No.35, duly stamped and verified as laid down in that form.
7.The amount has become due as a result of the order of the Joint Commissioner of Income-tax/ Commissioner of
Income-tax
Income-tax
(Appeals)/ Chief Commissioner or Commissioner of Income-tax NAGPUR under section of the
Act, 1961. If you intend to appeal against the aforesaid order, you may present an appeal under Part B of Chapter
XX of the said Act the Income-tax Appellate Tribunal within sixty days of the receipt of that order, in
Form No. 36, duly stamped and verified as laid down in that form.
Order U/s 143(3) r.w.s. 147.
Place :- GONDIA
Date :- 21/ 12/2018.
(Shailesh Meshram)
Income Tax Officer
Ward-2, Gondia.
Notes :
1. Delete inappropriate paragraphs and words.
2. If you wish to pay the amount by cheque, the cheque should be
bank/State drawn in favor of the Manager, authorized
Bank of India/Reserve Bank of India.
3. If you intend to seek extension of time for paymernt of
the amount or propose to make the payment by
installments, the
application for such extension or, as the case may be, permission to pay by installments, should be
made to the
Assessirng
Officer before the expiry of the period spec1fied in paragraph 2. Any request received after the
period
expirv of the said
will not be entertained in view of the specilic provisionso> section 220(3).
OFFICE OF THE
GONDIA-441601
INCOME TAX OFFICE WARD-2,
Talkies Gondia
Fulchur Road In front of Nirmal
M/s Shree Gajanan Prasana Adiwasi
1. Name &% Address of the Assessee
Majoor Kamgar Sanstha
Sitepar Pandhari
Gondia
AAAAS7786C
PAN
AOP
3. Status
Assessment Year 2011-12
4.
Previous Year -
2010-11
3.
Order Under Section :-|143(3) of Income Tax Act, 1961
6.
7. Last date of Hearing As per order-sheet
8. Date of Order 21/12/2018
ASSESSMENT ORDER
The return of income was filed by the assessee on dated 29.03.2013 showing
total income of Rs. NIL in response to the notice u/s 148 was issued on
26.03.2018. After selection of case for scrutiny, notice u/s 148 was issued on
26.03.20O18 and served upon the assessee on 28.03.2018. Subsequently, notice u/s
142(1) were issued on different dates and served on the assessee. In response to the
same, Shri Rajesh Sahare, CA & Authorized Representative of the assessee attended
the proceedings and explained the return of income.
02. During the course of assessment proceedings, the list of members
of assessee society was called for. The said list of members was submitted during the
proceedings, which is also placed on record. The list of the members of the society is
as under:
Post held as per
Sr.No. Name
list provided
Shu Nandlal S. Maraskolhe, Sitepar Member
Shri ChandulalS. Maraskolhe, Sitepar Member
Shri Dama Motiram Maraskolhe, Sitepar Member
Shri Suklal Daji Maraskolhe, Sitepar Member
ShriFulichand Devaji Maraskolhe, Sitepar Member
Shri Nimbrao Sukal Pendam, Sitepar Member
Shri Nandram Sampat Kumbhre, Sitepar Member
ShriGaurishankar Shivlal Maraskolhe, Sitepar Member
Shri Ramesh Pandhari Madavi, Sitepar Member
10 Smt. Yeshubai Shriram Wadwe, Sitepar Member
11 ShriShyamrao Narayan Maraskolhe, Sitepar Member
12 Smt. Vatsala Bharat Madavi, Sitepar Member
13 Smt. Rukma Vithoba Madavi, Sitepar Member
14 Shri Baliram Chintaman Uikey, Sitepar Member
15 Smt. Vanchala Nama Maraskolhe, Sitepar Member
16 Shri Sitaram Antaram Uikey, Sitepar Member
17 ShriAnandrao Sampat Kumbhre, Sitepar Member
18 Smt. Anusaya Yavadlal Maraskolhe, Sitepar Member
19 Shri Prakash Suklal Maraskolhe, Sitepar Member
20 ShriRaju Chandulal Maraskolhe, Sitepar Member
21 Shri Dilip Mansaram Uikeý, Sitepar Member
22 Shri Mahesh Mansaram Uikey, Sitepar Member
23 Smt. Kusum Anandrao Kumbhre, Sitepar Member
24 Smt. Urmila Shivlal Maraskolhe, Sitepar Member
25 Smt. Anita Ramnlal Wadhwe, Sitepar Member
26 Shri Lalchand Pandhari Madavi, Sitepar Member
Snt. Manda Shyamrao Maraskolhe, Sitepar Member
27
During the coursc of asscssment proceedings for the year under
consideration, it is found that the society was also under the scrutiny assessment for
the A.\. 2014-15. During thc coursc of asscssment proccedings under section 143(3)
for the assessment year 2014-15, the then AO has observed that the assessee society
has not done the work allotted to it by the Government offices through its members
but by sub letting it to other person(s). This fact was also be established by non
production of labour register and other payment register which were called for during
the assessment proceedings for A.Y. 2014-15. The AO has established that that none
of the workers / members of the society has worked for assessee during the previous
year and the labour expenses claimed in the return was fictitious and bogus. In other
Words, no contract work executed by the assessee, mere amount of contract received
by the assessee and entire receipt were taxable ambit and the very purpose of
establishment of labour co-op. society is defected. The then AO has disallowed
deduction u/s 80P @100% of net profit to Rs. 17,73,092/-.
03. Considering these facts the deduction claimed u/s 80P for earlier
assessment year and subsequent assessment years are found to be disallowable. Also,
the facts as per assessment order u/s 143(3) dated 30. 12.2016 for A.Y. 2014-15, there
isescaped assessment of income to the extent of deduction claimed of Rs. 1,48,000/
in the return of income for A.Y. 2011-12 as the contract work have not been executed
by the members of the society and therefore the provision of section 80P of the Act.,
would not be applicable. Hence the claimed deduction of Rs. 1,48,000/- is disallowed
and added back to the total income of the assessee and penalty u/s 271(1)(c) is
initiated separately for furnishing the inaccurate particulars of income.
(Addition: Rs.l,48,000/-)
(Action: Penalty u/s 271(1)(c))
04. Also, in the profit and loss a/c furnished by the assessee, followìng
provisions are claimed as expenses without adding it back in the computation of
income.
1) Provision for Statutory Audit Fee Rs.04,000=00
2) Provision for Income Tax Audit Fee Rs.12,500=00
Rs, l6,500=00
claimed as eXpenseS,
provisions as statecd above arc not allowed to be
Since, the separate
Rs. 21,000/- is made to the total income of the assessee and
1he addition of
count also.
penalty proceeding is initiatcd on this (Addition: Rs. 16,500/-)
(Action: Penalty u/s 271(1)(c)
the members, during
05. Further, while recording the statements u/s 131 all
2014-15, have stated that no AGM for the year
the assessment proceedings for A.Y.
society. The fact of non conduct of
under consideration was conducted by the assessee
assessee society, viZ., Shri
the AGM was confirmed by the President of the
3,947/- were
Chandrakant M. Maraskolhe. Ignoring to this fact, AGM expenses of Rs.
Since, the AGM was not
claimed in the profit and loss account by the assessee society.
the
conducted, during preceedings years as well as consecutive years, as agreed by
conduction of
president of the assessee society, expenses of Rs. 3,947/- claimed on
AGM are disallowed and added back to the total income of the assessee with penalty
proceedings u/s 271(1)(c) separately for furnishing inaccurate particulars of income.
(Addition: Rs. 3,947/-)
(Action: Penalty u/s 271(1)(c))
06. In the profit and loss account the expenses of Rs. 47,822/- claimed on
account of office expenses, miscellaneous expenses, traveling expenses and
accounting expenses etc.. To substantiate the claim of this expenditure, production of
labour register and other payment registers were called for vide notice u/s 142(1)
dated 04/12/2018. But, till the finalization of this order, neither register nor any
vouchers were produce before the undersigned. In absence of any supporting
evidences, office & other expenses i.e. Rs. 47,822/- is added back to the total income
of the assessee.
(Addition: Rs. 47,822/-)
as Challan
&
234B
computed
03,947=00
01,48,000=00
Rs. 16,500=00 Rs. 02,16,270-00
47,822=00 Rs.
02,16,269=00 & 234A, Meshram)
(Shailesh
Officer,
Income-tax
Notice Officer,
Income-tax
Meshram)
(Shailesh Gondia
-2,
Ward
is u/s Gondia
-2,
Ward
assessee-NILJ
Rs. Demandseparately.
interest
RS. Rs. Rs.
Issue
thc Charge
271(1)(c)
assessee
of 1961.
income any.u/s
Act, the
if notice
total to
I.T. taxes
Copy
the Income
Assessed cause
the prepaid
above, incomeabove of
143(3) show
above above
above to
3 Or
Say
Considering
of Issue
u/s credit
/12/2018.
21
:
return
4 5parapara6
para
para Assessedaccordingly.
Give
the
per per per per
per As As As As
accordingly.
As 1) 2) 3) 4) Gondia
under: 234C
Date
07. Add:
I NCOME TÂX COMPUTATION FORM
AN AAAAS7786C Status Cooperative Society
Asmt Year2011-1 Residential StatUS Pesident
MS SHRI GAJ PRASANA D&CR No 003 005
ADINASI MÀJ0OR KAMGAR SAHKARI
aiess SANSTIHÀ Order U/s 143 (3)
CO MUNA MRHASKHOLE HOUS Read/With Sec
AT- S1TEPAR Date of Order 21/12/2018
POST- PANDHARI
THA- GONDIA
DIS- GONDIA Amount (Rs.)
MAHARASHTRA 441601
Income from Salary
Income from House Property
Sa.Income from non-speculative business 2,16,388
3b.Income from speculative business
3. Profit and gains from specified business
4a.Short term capital gains (u/s 111A)
4b.Short term capital gains (0thers)
4o.Long term capital gains (With Indexation)
4d.Long term capital gains (Without Indexation)
4e.Total long term capital gains
5a Income from other source other than from owning Race
55.Winning from lotteries/ crossword puzzles etc.
5c.Income from owning race horses
5c.Total income from other sources
6. Total of five heads of income 2,16,388
--Detail income after current year losses
!7a.Current year loss adjusted against Salary Income
!75.Current year loss adjusted against House Property Income
!7c.Current year loss adjusted against business Income
:7c.Current year loss adjusted against Short Tern Capital Gain
!7e.Current year loss adjusted against Long Term Capital Gain
!7.Current year loss adjusted against Other Sources Income
7g.Total Current Year Loss Adjustment
Total Income remaining after Current year loss adjustment 2,16,388
-Detail income after Brought Forward losses
!9a.Erought forward Loss Adjusted Against House property
9b. Brought forward Loss Adjusted Against Business Income
!3c.Brought forward Loss Adjusted Against Short Term Capital Gain
!9d.Brought forward Loss Adjusted Against Long Term Capital Gain
!3e Brought forward Loss Adjusted Against Other Sources
!9f.Total Brought Forwarded Loss Adjustment
10.Gross Total Income
11.4iscellaneous Incomes 2,l6, 338
12.Deductios under Chapter VIA
13.A55essed Income
14.Agricultural Income
2,l6, 390
15.Eygreyate Incone 2, l6, 390
16.DeeIfed Icome U/s 115 JB (MAT INCOME)
17. Deened income u/s 115JC (AMT Income)
1
INCOME TAX COMPUTATION FORM
Status Cooperative Societ.y
smt leat11-12 Resident ia l Statug Pesident
MS SHRI GAJANAN PRASANA D&CR No 003 005
ADINAS1 MÀJOOR KAMGAR SAHKARI
Addiess SANSTHA Order U/s 143 ( 3)
0MUNA MRHASKHOLE HOUS Read/With Sec
AT- SITEPAR Date of Order 21/12/2018
POST- PANDHARI
THA- GONDIA
DIS- GONDIA Amount (Ps.)
MAHARASHTRA 441601
Income from Salary
Income from House Property
ia.Income from non-speculative business 2,15,388
S.ncome from speculative business
3c.Profit and gains from specified business
4a.Short term capital qgains (u/s 111A)
4b.Short term capital gains (0thers)
4c.Long term capital gains (With Indexation)
4d.Long term capital gains (Without Indexation)
4e.Total long term capital gains
5a Income from other source other than from owning Race
Sb.Winning from lotteries/ crossword puzzles etc.
5c.Income from Owning race horses
5d.Total income from other sources
6. Total of five heads of income 2,16,388
--Detail income after current year losses
!7a.Current year loss adjusted against Salary Income
!7b.Current year loss adjusted against House Property Income
17c.Current year loss adjusted against business Income
:7d.Current year loss adjusted against Short Term Capital Gain
!7e.Current year loss adjusted against Long Term Capital Gain
7í.Current year loss adjusted against Other Sources Income
!7g.Total Current Year Loss Adjustment
Total Income remaining after Current year loss adiustment 2,16,33S!
--Detail income after Brought Forward losses
!9a.Brought forward Loss Adjusted Against House property
!9b. Brought forward Loss Adjusted Against Business Income
!9c.Brought forward Loss Adjusted Against Short Term Capital Gain
!sd. Brought forward Loss Adjusted Against Long Term Capital Gain
se Brought forward Loss Adjusted Against Other Sources
!9f.Total Brought Forwarded Loss Adjustment
10.Gross Total Income ,l6, 333
11.4iscellaneous Incomes
12.beductios under Chapter VIA
13.Assessed Income 2, l6, 390
14.Agricul tural Income
15.4qgregate Income 2,l6,390
16.DeeIled InCoMe 0/s 115JB3 (MAT INCOME)
17.DeeIned incoMe u/s 115JC (AMT Incoe)
1
COMPUTAT ION FORM
I NCOME TAX
TAX CALCULATION 61,917
1.Gross TaN
Rebate 1,858
.Surcharge
.Education Cess
115JAA/115JD
5.Tax Credit u/s 63,775
6.Relief u/s 89(1l) / u/s 90 / u/s 91
. Net Tax
$.Interest u/s 234A
$a.Delay Period
9,Interest u/s 234B 63,775
10.Interest u/s 234C
11.Gross Demand
TAXES PAYMENT DETAILS 1,04,461
1.TDS/TCS
2.Advance Tax -58,692
3.Self Assessment Tax
58,692
4.Regular Assessment Tax
45,769
5.Amount already refunded
6.Total TaX paid
TAX DETAILS
DIVIDEND DISTRIBUTION
Distributed Profits
Income TaX And Interest Payable on
1.Additional Paid
2.AdditionalIncome Tax And Interest
FINAL DETAILS 18006
Payable -3, 689
1.Total tax and Interest 3, 566
2.Interest u/s 244A
recovered
3.Interest made u/s 244A Assessee
attributable to
4. Delay period
5.Interest u/s 234D
6.Interest u/s 220 DEMAND/REFUND
17, 880
1.Net amount payable/refundable
In Words Rupees:
HUNDRED AND EIGHTY ONLY.
SEVENTEEN THOUSAND EIGHT
Cignature of the UDC/IA Signature of the Qfficer
1lane of the UDC/TA A0 Code NGPWO0551
WARD l,GONDIA
2)117
