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2017 (5) TMI 248 - ITAT VISAKHAPATNAMNon charitable activities - assessee failure to prove the donations received are corpus donations - not having registration u/s 12A - Held that:- The assessee is not able to file any books of account to show that the purpose for which donations are received. The ld. CIT(A) has given a categorical finding that assessee could not produce any evidence to show that the donar had sent the donations for specific purpose. The ld. CIT(A) has also considered the form FC-3 filed under the Foreign Contribution Act and gave a finding that there is no information in these reports that the contribution was received for the purposes specified by the donar. Even before us, the assessee is not able to file any evidence to show that the contributions received by the assessee are corpus in nature and also he is not able to file any evidence to show that he has incurred some expenditure for the purpose of running assessee-society. The ld. CIT(A) by considering all the submissions of the assessee, passed a detailed order. - Decided against assessee.
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