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2020 (4) TMI 535 - AT - Income TaxExemption u/s 11 withdrawn - Anonymous donation - assessee trust has failed to substantiate the donation so received through any credible and verifiable evidence - HELD THAT:- Assessing Officer has recorded a finding that the assessee could not furnished complete address or identify the persons from whom the donations have been received, the receipt books appears to be fabricated without any address of the persons from whom the donations have been received and number of opportunities have been provided to the assessee-trust to furnish postal address and identification of the persons as well as the purpose of the donation and prima facie the list appears to have been prepared on the basis of voter list or any other records of the census department. Complete name of the Donors is not mentioned nor the details about their father and the address where they were residing were furnished - AO that all these donations have been received of same amount i.e. ₹ 5,000/- from innumerable people which we find practically improbable that each of the donors have donated equivalent amount not a rupee more nor a rupee less - assessee trust has failed to substantiate the donation so received through any credible and verifiable evidence in terms of complete name and address of the donors and purpose of the donation and therefore, the provisions of Section 13(7) r/w 115BBC have been rightly invoked by the Assessing officer and confirmed by the ld. CIT(A). In the result, we do not find any merit and justification in the grounds of appeal so taken by the assessee-trust. - Appeal of the assessee-trust is dismissed.
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