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2020 (2) TMI 1456 - ITAT AHMEDABADReopening of assessment u/s 147 - disallowance of claim under section 35(1)(ii) - bogus donations for claiming deduction under section 35(1)(ii) - HELD THAT:- As decided in M/S. THAKKAR GOVINDBHAI GANPATLAL [2019 (7) TMI 1559 - ITAT AHMEDABAD]AO is harping upon an information supplied by the survey team of Calcutta. He has not specifically recorded statement of representatives of the donee. He has not brought on record a specific evidence wherein donee has deposed that donations received from the assessee was paid back in cash after deducting commission. On the basis of a general information collected from the donee, the donation made by the assessee cannot be doubted. Neither representatives of the donee have been put to cross-examination, nor any specific reply deposing that such donation was not received, or if received the same was repaid in cash, has been brought on record. In the absence of such circumstances, donation given by the assessee to the donee, on which the assessee no mechanism to check the veracity, can be doubted, more particularly, when certificate to obtain donation has been cancelled after two years of the payment of donation. It is fact which has been unearthed subsequent to the donations. Therefore, there cannot be any disallowance on this issue. There is no disparity on the facts. On the basis same survey report, the genuineness of the donation has been doubted in the case of the assessee also. Therefore no merit in the appeal of the Revenue.
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