TMI Blog2020 (4) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... v) - HELD THAT:- In the light of decision of Nirmala P. Athavale [ 2008 (2) TMI 651 - ITAT MUMBAI] as held that whether where assessee who was a wellknown social reformer and philosopher having lakhs of followers spread all over world and who used to charge no fee or remuneration from his followers or persons who attended his lectures, had received voluntary gifts of certain sum from his followers in recognition of his personal qualities and noble thoughts, gifted sum could not be termed as benefit or perquisite within meaning of section 28(iv) - Similar finding was rendered in the case of Dilip Kumar Roy v. CIT [ 1973 (7) TMI 4 - BOMBAY HIGH COURT] whenever an amount is paid as personal gift for personal qualities of assessee and as tok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filling before the Hon ble Tribunal. It was explained that the order of the CIT(A) dated 03-03-2014 received by the assessee on 02-04-2014. Hence, an appeal against the said appellate order was required to be filed on or before 31-05- 2014. The assessee has filed an affidavit stating therein the reason and circumstances causing the delay. It was submitted that due to shifting residence from Surat to Banaras, the delay was caused. So, there was no intention to not abide by provision of the law. Therefore, the assessee has seek to pardon for the same and the delay may kindly be condoned. 3. The ld. counsel further placing reliance on the decision of N. Balakrishanan v. M. Krishnamurthy (1998) 7 SCC 123 (SC) and Collector, Land Acquisition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd ₹ 5,200/- were received through small lot from public and as each lot is below ₹ 25,000/-. 6. Brief facts of the case are that the AO noticed that the assessee credited a gift of ₹ 3,05,200/- claimed to be received on occasions of Diwali/holi and amount of 3,05,200/- being guru daxina income on pardharani vidhi by Yajmans. The assessee explained that the gift were received from his followers which were gifted in small amount of ₹ 10,1,20,151/- etc. However, the gift of ₹ 3,00,000/- was received from his father. Since no confirmation was filed of gift and the AO treated the same as unexplained. Accordingly, the AO made addition of ₹ 4,20,590/- on this account. 7. Being aggrieved, the assessee carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hraiji Maharaj, with Bank of India, Main branch, Surat on 08-08-2005. He further received an amount of ₹ 5200/- from devotees on Janmashtmi, Dipawali, Holi and Raxabandhan. The gift of assessee received from his father with love and affection and same should not be added in his return of income. Further, the gifts of ₹ 1,15,390/- were the gifts outside the ambit of section 56(v) as stood before 31.03.2006 and such these gifts were not chargeable to income tax under the head income from other sources. The ld. counsel supported this arguments by placing reliance on the decision of ITAT, Mumbai Bench in the case of Nirmal P. Athvale v. ITO (2008) 22SOT 197 (Mumbai). 9. Per contra, the ld. sr. DR relied on the order of lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, we are of the considered opinion that the addition is not sustainable and the same is directed to be deleted. 11. Ground no. 4 5 are related to addition of ₹ 8,64,264/- representing 1/4th of expenses of Vrajyatra. 12. Brief facts of the cases are that the AO noticed that as per the statement furnished by the assessee of ₹ 33,12,700/- was collected from Vraj yatris and ₹ 34,57,055/- was incurred as expenses. Therefore, the AO observed that it could not be understood that how assessee has incurred expenses more than his receipts and also has shown honorarium of ₹ 1,80,320/- as taxable receipts. The assessee was asked to furnish the documentary evidences in support of expenses. The assessee has required to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment to be observed at the different stage in the worldly life. He did not obtain bills, receipts, vouchers of the expenditure incurred during the Yatra from Surat to banara. At the same time, he did not maintain bank account related to yatra. However, the assessee has furnished ledger of various expenses and expenditure details in excel sheet and templets. Therefore, the AO has not justified in disallowing the 1/4th of the expenses incurred by the assessee of Vraj yatra. 15. Per contra, the ld. Sr. DR relied on the order of the lower authorities. 16. We have heard the rival submissions and perused the material available on record. We find that the assessee has undertaken of Vraj yatra for which he has collected receipts amountin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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