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2020 (6) TMI 606 - AT - Income TaxReopening of assessment u/s 147 - Addition u/s 69/69C - Unexplained expenditure - assessee has paid fees/capitation fee and donation to M/s Santosh Medical College for admission of his daughter in MBBS Stream - entire case is set-up on the basis of information received from DDIT (Inv.), New Delhi in respect of the search conducted and statement recorded of Shri P. Mahalingam, Chairman/Director of Santosh Medical College Group - HELD THAT:- The assessee since beginning of the re-assessment proceedings have denied to have paid any amount to the Medical College - assessee in his explanation in writing as well as affidavit has affirmed that he has not paid any amount for admission of his daughter to MBBS Course because of the losses suffered by him in the business - further explained that amount of admission fees was paid by his brothers on behalf of his daughter which is supported by documentary evidences, though the same were not accepted by the Revenue. The daughter of the assessee has also owned-up that amount in question have been paid through her uncle for admission to the Medical College. The receipt executed by the College is also affirmed this fact that daughter of the assessee has made the payment for MBBS Course. Thus, no material is available on record to prove that assessee made any payment on behalf of the daughter for admission to the MBBS Course. Since the Revenue alleged that the amount in question is paid by assessee for admission of her daughter to the Medical Course, therefore, burden is very heavy upon Revenue to prove by positive evidence that assessee has in fact made the payment to the Medical College for admission for her daughter. However, no evidence is available on record to prove such contention rather the evidences on record and initial denial of the assessee itself supports the explanation of assessee that no amount is paid by assessee for admission of her daughter in Medical Course. In the light of material on record as well as Order of the Tribunal in the case of Shri Naresh Pamnani, Delhi . [2019 (3) TMI 1787 - ITAT DELHI] we are of the view that no addition could be made against the assessee of the impugned amount. In view of the above, we set aside the Orders of the authorities below and delete the entire addition in the hands of the assessee. - Decided in favour of assessee.
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