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2023 (2) TMI 310 - AT - Income TaxWeighted deduction u/s 35(1)(ii) in respect of donations paid to one NGO - information received from the Directorate of Investigation Wing of the Income Tax Department, Kolkata, whereby, the modus operandi and non-genuineness of the donation was brought to light - HELD THAT:- Despite giving opportunity, the appellant could not prove the genuineness of the alleged bogus donations. The appellant had not discharged the onus lying upon him proving the genuineness of the donations and also failed to rebut the allegation of the AO, which clearly means that he had also participated to the fraudulent activity committed by the said organization i.e. NGO’s viz. School of Human Genetics and Population Health. Thus, the doctrine of fraud can be squarely invoked to the facts of the present case. Accordingly, the ratio of the decisions placed by the ld. AR have no application to the facts of the present case, inasmuch as, those cases were decided on the premises that there was no allegation that amount of donation was paid back in cash to the donors and also there was no allegation that the NGO was engaged in the fraudulent activities. Since, we held that the doctrine of fraud is applicable to the facts of the present case, even the principles of natural justice have no application, therefore, we uphold the orders of the lower authorities and dismiss the ground of appeal filed by the assessee. Appeal filed by the assessee stands dismissed.
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