9911796707
TMI Blog2019 (6) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... e Income Tax Act, 1961 (hereinafter called 'the Act') vide approval dated 04.02.1993. The trust is also registered under Sec. 80G (5) of the Act vide approval dated 02.11.2007. As per the objects of the trust, the main object of the trust is to provide building for post funeral activity and also provide accommodation to persons coming to Ahmedabad for medical treatment. 2.1 The return of income was filed for the relevant assessment year declaring total income at NIL. The case was selected for scrutiny and during the course of assessment proceedings, the AO observed that the assessee trust had received Rs. 47,50,000/- towards "Girls Chhatralaya Construction Fund" which the assessee had treated as corpus donation received during the year. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ladji Bhavsar Woman Education Hostel through the assessee trust and he had approached the secretary of the assessee trust for the same. The trust had informed Mr. Natubhai Bhavsar that it had no approval of receive foreign funds and, therefore, Mr. Natubhai had approached the trustee of Helena Kaushik Education Foundation at USA for necessary guidance to remit the funds in India to the trust for the purpose for establishing the hostel for women's education. It was further submitted that the trustee of Helena Kaushik Education Foundation had informed Mr. Natubhai Bhavsar that Helena Kaushik Education Foundation could help in receiving donation in USA and in sending the fund to M/s. Helena Kaushik Women's College at Rajasthan as it was having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition even though the purpose of the donation was fully explained to him that the donation received by the appellant trust was corpus donation with reference to the e-mail correspondence of the NRI donor. 2. The Ld. CIT(A)-9, Ahmedabad, while confirming the addition, has erred both in law and on facts in not giving any direction to AO to grant deduction on account of the amount applied for the object of the trust i.e. "construction of Girls Chhatralaya" which is evident from the audit report for the year under consideration." 3.0 The Ld. Authorised Representative (AR) reiterated the submissions as were made before the Ld. CIT (A). He drew our attention to the copies of e-mails placed in the paper book and highlighted the fact that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the form of corpus donation. Although, the assessee could not furnish required evidences before the AO, evidences in the in the form of E-mails were filed before the Ld. CIT (A) and these E-mails are dated December 2011 onwards. Copies of these E-mails have been placed in the Paper Book filed by the assessee and it has been mentioned in these E-mails that the donor Mr. Natubhai Bhavsar and his wife Janet have, through the good offices of M/s Helena Kaushik Women's College, transferred the amount for the purpose of furtherance of construction of Girls Hostel by the assessee trust that is Shri Gujarat Bhavsar Samaj. Most of the E-mails have jointly been sent by Mr. Natubhai Bhavsar and his wife Janet. It is also undisputed that the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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