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2017 (6) TMI 332 - AT - Income TaxCancelling the registration granted u/s. 12AA - as per CIT-A Assessee is involved in the process of making black money into white money by making bogus donations - survey u/s. 133A - statement given by Smt. Moumita Raghavan, Treasurer, during the survey operation u/s. 132 of the Act on the said School of Human Genetics and Population Health relied upon - Held that:- We find that the statements together with the letter of confirmation filed by the concerned person of School of Human Genetics & Population Health remained not rebutted to the fact that the Assessee is indulged in money laundering against to the objects of the Assessee, in such circumstances and on an analysis of finding in the impugned order and taking into consideration the answer of Assessee to question no-16 at page no-22 of paper book, though it was not argued before us and in the interest of justice, we are of the view the issue shall be remanded to the CIT-E for affording an opportunity to Assessee for cross examination in respect of admission made by School of Human Genetics and population health in the survey operation. Payment of commission B-Tech said to have been paid by Assessee to Susanta Vaidya A/c Biswajit Das - Held that:- Assessee could not bring on record the details in support of his contention that the disputed amount was paid in relation to land development work, therefore, in view of the decision rendered on first point, in the interest of justice, we remand the 2nd point to the file of CIT-E for giving an opportunity to the Assessee to substantiate its claim with a liberty file any evidence, if any. Appeal of the Assessee is allowed for statistical purposes.
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