bank or by a
crossed bank draft-
a. due to exceptional or unavoidable circumstances; or
b. because payment in the manner aforesaid was not practicable ... bank or by a crossed
bank draft-
(1) due to exceptional or unavoidable circumstances, or
(2) because payment in the manner aforesaid was not practicable
cash payments can be treated as having been made under exceptional or unavoidable circumstances and as to whether such cash payments can be treated ... provisions of Section 40A(3) have been violated without existence of any unavoidable and exceptional circumstances. The Assessing Officer and the IAC have examined
posts during the
trips which establishes that the payments in cash were unavoidable and has been made
genuinely. Even otherwise also irrespective of the maintenance ... posts
during the trips which establishes that the payments in cash were unavoidable and has
been made genuinely. Even otherwise also of the maintenance
Sale" on
19.09.2008 for the said land. Due to some unavoidable reason, the Appellant
had cancelled the "Agreement to Sale ... Admittedly, appellant/AR did not bring cogent reason or unavoidable
circumstances forcing appellant to incur expenses towards making title clear
which was in fact already
2014, wherein it has been submitted that due to unavoidable
circumstances, the assessee was not in a position to appear before this
Tribunal ... application dated 07/08/2014
making a similar submission that due to unavoidable circumstances, the
assessee was not in a position to appear before
labourers have been made by the appellant in exceptional and unavoidable circumstances and therefore, the said payments are covered by the provisions of Rule ... find that all the cash payments have been made in exceptional and unavoidable circumstances. The cash payments represent genuine business expenses and that most
made by crossed bank cheque or draft due
to exceptional or unavoidable circumstances. The assessee and the AR have
failed to appreciate that the residuary ... made by crossed
bank cheque or draft due to exceptional or unavoidable circumstances. The
assessee and the AR have failed to appreciate that the residuary
fixed for hearing on
06.02.2018. The assessee moved application for adjournment
citing unavoidable circumstances. The matter was adjourned.
The appeal was again fixed for hearing ... today on 05.07.2018.
However, the ditto adjournment application citing unavoidable
circumstances has been once again written in the adjournment
letter. Clearly, the assessee has sought
that disallowance made
u/s.40A(3) be deleted. For exceptional and unavoidable circumstances Ld.
counsel for assessee relied on the following case laws ... Rule 6DD of I.T. Rules, 1962 which cover
exceptionally or unavoidable circumstances before Ld. CIT(A) cited. On the
other hand Ld. DR supported
following grounds:
"Ground No.1: Unavoidable Circumstances
ITA No.862/Ahd/2024
Shri Vidhyanagar Jain Society vs. The CIT(E)
2
The assessee ... Exemptions)'], Ahmedabad in Form 10AB. However, due to
unforeseen and unavoidable circumstances beyond the control of the assessee, the
required documents could
