TMI Blog2020 (2) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order passed by the Tribunal is required to be made. No substantial question of law arise from the order of the Tribunal. Therefore, the appeal fails and is hereby, dismissed. - R/TAX APPEAL NO. 881 of 2019 - - - Dated:- 20-1-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: Mr. M.R. Bhatt, Ld. Sr. Adv. For Mrs. Mauna M Bhatt (174) for the Appellant(s) No. 1 for the Opponent(s) No. 1 ORAL ORDER (PER : MR.BHARGAV D. KARIA) 1. This Appeal is filed under Section 260A of the Income-tax Act, 1961 (for short the Act, 1961 ), at the instance of Revenue and is directed against the order dated 17th July, 2019 passed by the Income Tax Appellate Tribunal, Ahmedabad, Bench C , Ahmedabad (for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee, therefore, being aggrieved and dissatisfied by the assessment order, preferred an Appeal before the CIT (Appeals). The CIT (Appeals) deleted addition, holding as under: In view of above facts and case law(supra), I agree with the appellant that the amount of donation has been transferred to the foundation through banking channel and there is no evidence that the same has been returned in cash. Moreover, the trust has confirmed that such amount has been utilized for scientific research vide confirmation dated 29.09.2016. The receiver foundation shall not be confirming the same unless the amount has been utilized for scientific research. The onus has been discharged by the appellant. In the circumstances, it cannot be concluded tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was carried out at the premises of the donee wherein it revealed to the Revenue that this concern was misusing the benefit of notification issued by the Income Tax Department. It has been getting donation from various sources, and after deducting certain amount of commission, these donation were refused in cash. On the basis of that survey report registration granted to its favour was cancelled. On the basis of the outcome of that survey report, the ld.AO construed the donation given by the assessee as bogus. Appeal to the ld.CIT(A) did not bring any relief to the assessee. 4. Before us, the ld. Counsel for the assessee contended that donations were given on 25.03.2014. At that point of time, donee was notified as eligible institutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s fact which has been unearthed subsequent to the donations. Therefore, there cannot be any disallowance on this issue. We allow this ground. 7. In the facts of the present case, the CIT(Appeals) has given the finding of the fact that the amount of donation was transferred to the Herbicure through Bank channel and there is no evidence that the same is returned back in cash. 8. It is also found that the Herbicure Foundation has confirmed that the amount has been utilized for scientific research vide confirmation dated 29.09.2016. Accordingly, the onus placed upon the assessee was discharged. 9. In view of the aforesaid findings of the fact given by both the authorities below, no interfere in the impugned order passed by the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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