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2023 (7) TMI 496 - AT - Income TaxAddition of cash donations as ‘Anonymous’ u/s 115BBC - onus to proof - whether anonymous donation by specific donors only verified on sample basis? - HELD THAT:- The appellant has dejectedly failed to discharge the onus of rebuttal of the material with which it was confronted by the AO. These uncontroverted facts beyond any iota of smoke would shows that the transaction of the receipt of the donations is abnormal, fictitious and militates against the claim of appellant that the cash donations are genuine. It is settled position of law that the burden of proving the genuineness of transaction of receipt of donation is always on the assessee. This burden can be discharged by it adducing cogent and persuasive evidence. In the absence of any such positive evidences from the appellant assessee, AO was justified applying the test of human probabilities and drawing adverse inference in the light of judgements of ‘CIT Vs Durga Prasad More [1968 (8) TMI 17 - SUPREME COURT], ‘CIT Vs Daulat Ram Rawatmull [1972 (9) TMI 9 - SUPREME COURT], and ‘CIT Vs P Mohanakala ’ [2007 (5) TMI 192 - SUPREME COURT] The plea of the appellant that the clerk in the first instance submitted the incorrect list as the original list was maintained in a language other than english hence certain errors were crept-in which has been rectified before the first appellate proceedings by bringing on record new list of correct donors failed to inspire any confidence to us, thus deserves to be rejected. The very conduct of the appellant made us to believe that the information filed during the original assessment proceedings is not correct or incomplete, thus failure to maintain the identity of the person indicating full name and full address. Thus all cash donation transactions are sham, a make believe story, a device adopted created to sleeve undisclosed income through anonymous donations - Decided against assessee.
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