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2017 (10) TMI 1461 - AT - Income TaxRegistration u/s. 12AA(3) - C.l.T(Exemption) cancelling the registration u/s. 12AA(3) on the ground that the assessee received cash in exchange of donation without any evidence that the assessee had received cash for payment of donation - addition made on statement taken during the survey - HELD THAT:- We are of the view that Section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition.The Trust is giving donation for charitable activities. The donation given by assessee Trust to Gobind Ram Goel Charitable Trust Kolkata, was not bogus donation because Ld CIT(E) did not bring any cogent evidence on record to prove it bogus except statement taken during the survey of Sri Anand Agarwal. The statement taken during the survey of Sri Anand Agarwal ,Trustee, of M/s Gobind Ram Goel Charitable Trust when such statement itself was not admissible as evidence and further the said Sri Anand Agarwal and other alleged intermediaries were not produced for cross examination inspite of specific request by the assessee. Moreover, the assessee trust is not part of the group of M/s Gobind Ram Goel Charitable Trust. Considering the factual position discussed above, we quash the order of CIT(E) and we also direct the CIT(E), to grant the registration U/s 12A - Decided in favour of assessee.
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