TMI Blog2019 (6) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... the said NGO, LEARN only received donations from other parties during the assessment year 2005-06. Aall sufficient steps have been taken by the AO in accordance with the ITAT directions to investigate and unearth the truth behind the genuineness of corpus donation but no new facts or evidence came up as a result of same. It is germane to mention here that during the course of reassessment proceedings various queries were asked from the LEARN, which was not provided to the AO. In view of above, in our considered opinion, the assessee has failed to discharge his onus to prove the nature and genuineness of the corpus donation of ₹ 95 lacs, therefore, Ld. CIT(A) has rightly affirmed the action of the AO in treating the corpus donation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of ₹ 95,00,000/- (Rupees Ninety Five Lakhs Only) u/s 68 without appreciating that the Appellant, having produced all evidence to prove the genuineness of donation received, was not required to prove the source of source of donation given by LEARN. 4. That on the facts and circumstances of the case, the CIT(A) has erred in upholding addition of ₹ 95,00,000/- (Rupees Ninety Five Lakhs Only) without appreciating that the AO did not bring any fresh evidence on record against the Appellant and that the AO having failed to obtain any reply from LEARN, could not be used against the Appellant to sustain the addition. 5. That the CIT(A) ought to have followed the decision of his predecessor and dele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Ld. CIT(A), the Department preferred an appeal before the ITAT and the Tribunal vide its order dated 15.7.2011 set aside the issue for verification of corpus donations. In compliance to the directions of the ITAT, a letter dated 5.2.2013 was issued to the assessee to represent the case before the AO alongwith the documentary evidence. During the course of reassessment proceedings various queries were asked from the LEARN, which was not provided to the AO. Therefore, the AO has no option but to make an addition of ₹ 95 lacs in the hands of the assessee as an accommodation entry in the form of alleged donation. Aggrieved with the above assessment the assessee appealed before the Ld. CIT(A) and Ld. CIT(A) vide his impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income, despite the fact that corpus donation was received through account payee cheque/drafts and moreover these modus of donation have been confirmed by the office bearers of LEARN and assessee is not required to prove the source of source of donation received as corpus donation. In view of above, he requested to cancel the orders of the authorities below and delete the addition in dispute. 4. On the contrary, Ld. DR relied upon the orders of the authorities below and stated that in compliance to the Tribunal directions, the AO has taken all necessary steps to enquire the veracity and genuineness of corpus donation by LEARN on the basis of direction issued by the ITAT but no new facts or evidence have been gathered durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the veracity and genuineness of corpus donation by LEARN on the basis of directions issued by ITAT but no new facts or evidence have been gathered during the enquiry. It is further observed that all sufficient steps have been taken by the AO in accordance with the ITAT directions to investigate and unearth the truth behind the genuineness of corpus donation but no new facts or evidence came up as a result of same. It is germane to mention here that during the course of reassessment proceedings various queries were asked from the LEARN, which was not provided to the AO. In view of above, in our considered opinion, the assessee has failed to discharge his onus to prove the nature and genuineness of the corpus donation of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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