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2022 (12) TMI 832 - ITAT VARANASIExemption u/s 11 - donation received by the Dalai Lama Charitable Trust - amount deposited in the bank account - addition which includes some of the amounts deposited in the bank account of the assessee from the sale of books as well as advance received for University work - HELD THAT:- When the AO has not even verified how much of the amount deposited in the bank account of the assessee represents the donation and how much is the assessee’s own amount from the sale of books and other resources, the addition made by the AO of the entire amount is not justified. Once the amount is owned by the Dalai Lama Charitable Trust and also reflected from the material available on record that the said amount was received as donation by the Dalai Lama Charitable Trust during the visit of Dalai Lama at Varanasi to deliver the teachings from 8th January, to 14th January, 2009, then without verifying these facts about the said amount which was transferred by the assessee to the Dalai Lama Charitable Trust which is also declared as income by the Dalai Lama Charitable Trust the addition made by the Assessing Officer and sustained by the CIT(A) is not justified. Accordingly, the matter is remanded to the record of the Assessing Officer to re-adjudicate the same after considering all these details and evidence to verify the fact that this amount being donation received by the Dalai Lama Charitable Trust is owned and declared by the said trust as its income. If the said amount was owned and declared by the Dalai Lama Charitable Trust then the same is required to be considered in the assessment of Dalai Lama Charitable Trust and not in the assessment of the assessee. Needless to say, the assessee be given an appropriate opportunity of hearing before passing the fresh order. Appeal of the assessee is allowed for statistical purposes.
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