The charitable trust was running a school. It replaced its lower model of car with a higher model. The Assessee submitted that the car was used for the travel of the principal and the staff of the school. It was also submitted that the Trustees did not use the car.  The lower authorities stated that the assessee needed to maintain logbooks of travels; hence, it was unascertainable as to the purpose for which the car was used. Assessee submitted that maintenance of such records was not required since the car was not used for hiring purposes. The Tribunal held that even though the car is a luxury car, AO did not bring on record anything to rebut the claim of the assessee that the car was used for the principal and staff of the school and hence disallowance made by the AO was to be deleted. (AY. 2016-17)