Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 686 - HC - Income TaxDenial of the benefit of Section 11 - ITAT found no justification in denying the benefit of Section 11 to the Assessee - Held that:- It was, incumbent on the Appellant, in terms of the order passed by this Court on 22nd September 2014, to enclose with its affidavit copies of the relevant documents and in particular the confirmation letters/responses filed by 13 of the donors before the AO in the remand proceedings confirming that they had made donations to the Assessee. The affidavit dated 26th November 2014 of the CIT filed pursuant to the above order has been perused by the Court. The said affidavit does not enclose the relevant response/confirmation letters of the 13 donors filed before the AO and also does not indicate why those letters do not satisfy the requirement of the law. Mr. Kamal Sawhney, learned Senior Standing Counsel for the Appellant, did not dispute that the said relevant documents were not enclosed with the affidavit. He, however, sought some more time for that purpose. Considering that since 22nd September 2014 there have been three adjournments granted to the Appellant to comply with the order, the Court is not prepared to grant any further indulgence.The Appellant has been unable to persuade the Court that impugned order of the ITAT suffers from perversity. - Decided against assessee.
|