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2019 (3) TMI 1264 - AT - Income TaxAssessment of trust - funds received from abroad - transfer of funds and utilization of funds received from abroad - assessee is a Pastor and running a religious society - AO has treated the entire amount received by the assessee as a professional income in his individual capacity and the same is added to the total income of the assessee - HELD THAT:- The assessee has not established a fact that the amounts received by the assessee from abroad have been transferred to the society for the purpose of construction of the building and maintenance of church. Therefore, we find that the assessee failed to discharge the burden casted upon him to show that the funds received from abroad to his individual savings account and subsequently by withdrawing the amount, the same has been transferred to the society. Therefore, we are of the opinion that the AO as well as CIT(A) rightly made the addition. We find no infirmity in the order of the CIT(A). Thus, this appeal filed by the assessee is dismissed. Receipt of gifts from abroad - HELD THAT:- Assessee has not established a fact that the funds received by the assessee have been transferred to the society for the purpose for which the funds are received. We find that the assessee failed to discharge the burden casted upon him to show that he has transferred the funds from his personal account to the society. His explanation is that on 01/02/2004 the entire amount was withdrawn and handed-over to the society for the purpose for which it is received. There is nothing available on record what is the work carried by the society and what is the expenditure incurred - Entire transaction is not a genuine transaction. Therefore, we find no infirmity in the order passed by the ld. CIT(A). Thus, this appeal filed by the assessee is dismissed.
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