TMI Blog2020 (2) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the assessee cannot be doubted. Neither representatives of the donee have been put to cross-examination, nor any specific reply deposing that such donation was not received, or if received the same was repaid in cash, has been brought on record. In the absence of such circumstances, donation given by the assessee to the donee, on which the assessee no mechanism to check the veracity, can be doubted, more particularly, when certificate to obtain donation has been cancelled after two years of the payment of donation. It is fact which has been unearthed subsequent to the donations. Therefore, there cannot be any disallowance on this issue. There is no disparity on the facts. On the basis same survey report, the genuineness of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5(1)(ii) of the Act. (i) School of Human Genetics and Population Health (SGH PH) (ii) Herbicure Health Care Bio Herbal Research Foundation (HHBRF) (iii) Matrivana Institute of Experimental Research Education (MEIR E) 5. It was found during the survey action that the donors/beneficiaries in connivance of the three institutions and with the active help of certain brokers/entry providers/bogus billers were indulged in bogus donation syndicate and the donations were returned to the donors in lieu of commission. Fact remains that during the F.Y. 2013-14 relevant to A.Y. 2014-15 the assessee was donated ₹ 2,00,000/- to School of Human Genetics and Population Health (SHG PH) and claimed deduction of ₹ 3,50,000/- under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of alleged bogus donation to Herbicure Healthcare Bio- Herbal Research Foundation. 3. Brief facts of the case are that the assessee has filed return of income on 20.11.2014 declaring total income at ₹ 4,47,910/-. On scrutiny of the accounts, it revealed that the assessee-company has given donation to Herbicure Healthcare Bio-Herbal Research Foundation, Calcutta. A survey action 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 donations from various sources, and after deducting certain amount of commission, these donations were refunded in cash. On the basis of that survey report regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y deposing that such donation was not received, or if received the same was repaid in cash, has been brought on record. In the absence of such circumstances, donation given by the assessee to the donee, on which the assessee no mechanism to check the veracity, can be doubted, more particularly, when certificate to obtain donation has been cancelled after two years of the payment of donation. It is fact which has been unearthed subsequent to the donations. Therefore, there cannot be any disallowance on this issue. We allow this ground. 6. There is no disparity on the facts. On the basis same survey report, the genuineness of the donation has been doubted in the case of the assessee also. Therefore, the issue in dispute is squarely cov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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