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2020 (4) TMI 654 - AT - Income TaxCondonation of delay - reasonable cause for filing appeal in delay - HELD THAT:- A delay of the shortest period may be uncondonable due to unacceptable explanation, whereas in certain other cases, delay of a long period can be condoned, if the explanation is satisfactory. However, if no mala-fide can be attributed to the delay, that delay will be condonable. We find that the assessee has shifted from Surat to Banaras, therefore, the assessee has a reasonable cause for filing appeal in delay. Hence, delay is condoned. Gifts receipt - addition being income in the hands of the appellant - Addition u/s 28(iv) - HELD THAT:- In the light of decision of Nirmala P. Athavale [2008 (2) TMI 651 - ITAT MUMBAI] as held that whether where assessee who was a wellknown social reformer and philosopher having lakhs of followers spread all over world and who used to charge no fee or remuneration from his followers or persons who attended his lectures, had received voluntary gifts of certain sum from his followers in recognition of his personal qualities and noble thoughts, gifted sum could not be termed as benefit or perquisite within meaning of section 28(iv) - Similar finding was rendered in the case of Dilip Kumar Roy v. CIT [1973 (7) TMI 4 - BOMBAY HIGH COURT] whenever an amount is paid as personal gift for personal qualities of assessee and as token of personal esteem and veneration, it cannot be subjected to tax as income arising out of business, profession or vocation. Since, the gift is reflected of ₹ 300000/- reflected in the balance account and others were received from followers, therefore, we are of the considered opinion that the addition is not sustainable and the same is directed to be deleted. Addition representing 1/4th of expenses of Vrajyatra - HELD THAT:- Evidence is in the form of copy of ledger account, templets and receipts of electricity expenses photocopy etc. and affidavit of Shri Satishchandra and placed at paper book 22 supported the fact that the assessee has undertaken Vraj yatra. Since, the assessee being the pujari and does not know the intricacy of law which does not make that the assessee has not incurred expenditure on the Vraj Yatra. Therefore we are of the opinion that the disallowance of expenses at the rate of 1/4th is deleted.
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