Proposal Letter For 148A (A) Shital Education Trust A.Y 2020-21
Proposal Letter For 148A (A) Shital Education Trust A.Y 2020-21
Proposal Letter For 148A (A) Shital Education Trust A.Y 2020-21
To
The Pr.Commissioner of Income-tax (Central)
Surat.
Sub: Request for prior approval as per provisions of section 148A(a) for
conducting inquiry before issuing show cause notice to assessee u/s 148A(b) of
the Income tax Act, 1961 in the case of Shital Education Trust (AAETS5713N)
A.Y 2020-21- reg.
3. On perusal of the Profit & Loss Account for the F.Y 2019-20 relevant to A.Y
2020-21 of the educational institutions run by the Shital Education Trust, it is seen
that the expenses regarding salary of Rs. 29,93,380/-, Rs. 34,22,960/-,RS.
27,63,677/- and Rs. 24,23,777/- totalling to Rs. 1,16,03,794/- in respect of Bright
day School, Bright Madhyamik Shala, Bright Primary School and Bright Hostel
respectively were claimed by the Shital Education Trust. But the Trust could not
furnish the list of employees (Teaching and non-teaching Staff) and salary paid to
them in spite of providing ample opportunities by the Investigating Wing, Godhra.
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The total expenses regarding payment of Salary of Rs. 1,16,03,794/- was
remains unexplained in the case of the assessee.
4. Looking to the above facts, the income chargeable to tax has escaped
assessment in the case of the assessee for the F.Y 2019-20 relevant to A.Y 2020-21.
5. The above constitutes information with the AO, which suggests income
chargeable to tax has escaped assessment in the case of the assessee, which falls in
the purview of the explanation -1(i) to section 148 of the IT Act.
Yours faithfully,
(R.K Singh)
Asstt. Commissioner of Income-tax,
Central Circle-3, Vadodara.
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Proforma For approval under section 148A(a) of the Act
S.N. Requisite Parameters Remarks
3 A.Y. 2020-21
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ANNEXURE-A
To,
Shital Education Trust
Chandpur, Kakachiya,
Lunawada,
Panchmahal,
Gujarat 389230
Sir,
Sub: Calling for information u/s. 133(6) of the Income tax Act, 1961 in the
case of Shital Education Trust (PAN: AAETS5713N), A.Y. 2020-21 - reg.-
2. In this connection, it is noticed from ITBA System that the details in your case
which is related to expenses regarding payment of Salary of Rs. 1,16,03,794/- remains
unexplained.
3. In view of above, you are requested to show cause as to why a notice u/s.148 of
the income-tax Act,1961 should not be issued on the basis of information which
suggests that income exceeding Rs.50 Lac chargeable to tax has escaped assessment
in your case for the A.Y.2020-21.
4. As per information available with this office, it is observed that you have shown
Salary expenses of Rs.1,16,03,794/- in P&L Account during the F.Y 2019-20 relevant
to A.Y 2020-21. You are requested to kindly furnish the following details:
(R.K Singh)
Asstt. Commissioner of Income-tax,
Central Circle-3, Vadodara.