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2019 (5) TMI 840 - AT - Income TaxDeduction u/s 35(1)(ii) denied - donation paid to M/s Heribicure Healthcare Bio Herbal Research Foundation - survey u/s 133A - statement was recorded from Shri Swapan Ranjan Dasgupta, Founder Director of HHBRF who admitted that they had received such donation and thereafter returned these donations in cash through some operators, to the donor, in lieu of a commission - HELD THAT:- Nowhere in the statement recorded, the name of the assessee is stated, and there is no comment or evidence given against the assessee. What is clear is that donation was received by cheque from HHBRF, when the certificate issued to it by CBDT was still valid. There is no proof that this particular assessee, Shri Raj Karan Dassani, had got back the money in question in cash. On these facts the ratio laid down by the Hon’ble Gujarat High Court in the case of Pr. CIT Surat vs. Tejua Rohit Kumar Kapadia [2017 (10) TMI 729 - GUJARAT HIGH COURT] applies. The entire allegations made by Shri Swapan Ranjan Dasgupta, founder director of HHBRF is denied by Shri Kishan Bhawsinngka. No additions would be made on such statements which are not supported by corroborative evidence. The copies of the statements are not furnished nor was the assessee given a chance of cross-examination. Evaluating the evidence relied upon by the parties, we uphold the contention of the assessee that he is entitled to deduction u/s 35(1)(ii) - Decided in favour of assessee.
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