Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 628 - ITAT JAIPURDeduction u/s. 80G - donation has been made otherwise by way of money which is not allowable as per provisions of Section 80G(5D) - determination of the finer distinction between the cash donation and donation in kind - Held that:- As submitted that all works including placing of order of medical equipments required by hospital authorities, taking of delivery of goods, checking of quality and quantity of the medical equipments and getting installed these medical equipments in the hospitals are under direct supervision of the medical superintendent and at no stage assessee comes into picture nor it has any say in the supply of the equipments and installation thereof. As submitted that so far as assessee is concerned, it has paid the donation in money i.e. by way of issuing cheque from his bank account in favour of suppliers of medical equipments and in such a situation by no canon of law, can it be said that donation is in kind or nor in cash. The above contentions of the AR need to be tested in terms of actual verifiable documentation right from placing the order by the Hospital authorities, raising of invoices by the supplier on the hospital authorities, delivery/supply/installation at the hospital premises and payment by cheque by the assessee equivalent to the invoice value directly to the suppliers. However, we find that there is nothing on record in terms of verifiable evidence/documentation in support of aforesaid contentions so raised by the AR. Further, we find that there is no finding recorded by the AO or the CIT(A) examining the aforesaid contentions so raised by the AR. In absence of the same, we are unable to take a view in the matter and the matter deserves to be set-aside. Addition u/s.40(a)(ia) - certificate of accountants furnished by the assessee have not been furnished in accordance with rule 31ACB as amended w.e.f. 19.02.2013 in relation to interest payment made by it to a Non-Banking Finance Company namely S.E. Investment Ltd without deduction of tax at source - Held that:- As we have already set-aside the matter relation to deduction u/s 80G, in the interest of justice, this matter is also set-aside to the file of the AO to examine the same afresh after providing reasonable opportunity to the assessee. In the result, the ground is allowed for statistical purposes.
|