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2019 (1) TMI 1694 - AT - Income TaxBogus donation to Herbicure Healthcare Bio-Herbal Research Foundation - HELD THAT:- AO is harping upon an information supplied by the survey tem 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. We allow this ground. Failure to make payment of employees’ contribution towards provident fund within due date as provided under this Act - deduction disallowed u/s 36(1)(va) - HELD THAT:- CIT(A) has confirmed disallowance by putting reliance upon judgment of Hon’ble Gujarat High Court in the case of Gujarat State Road Transport Corporation Ltd.[2014 (1) TMI 502 - GUJARAT HIGH COURT]. Considering reliance put forth by the ld.CIT(A) on the judgment of Hon’ble jurisdictional High Court, we are of the view that no interference is called in the order of the ld.CIT(A) on this issue. This ground of appeal is rejected.
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