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2023 (6) TMI 108 - AT - Income TaxAssessment of trust - Disallowance of payment of donation as non-genuine - HELD THAT:- We observe that assessee has made the donation on 30.01.2009 and assessee has submitted all the relevant information with regard to payment of donation and all these donations were made through banking channels. It is fact on record that the trust was searched on 27.10.2014 and subsequently registration of the trust was cancelled on 01.11.2016. As decided in Shri Mrunal H. Shah [2021 (5) TMI 794 - ITAT MUMBAI] assessee has duly discharged the onus casted upon him and it was incumbent upon Ld. AO to refute the same - no such inquiry has been conducted and the disallowance has been made on mere allegations. Therefore, respectfully following the earlier order, we delete the disallowance - Decided in favour of assessee.
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