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2020 (2) TMI 1694 - AT - Income TaxDisallowance of claim u/s 35(1)(ii) - bogus donations for claiming deduction - assessee failed to furnish the certificate issued by the prescribed authority to School of Human Genetics and Population Health (SHG & PH) Kolkata granting approval for exemption of tax in respect of donations made to it - HELD THAT:- As relying on judgment of [2019 (7) TMI 1559 - ITAT AHMEDABAD] 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. 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. Assessee’s appeal is allowed.
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