TMI Blog2021 (2) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... is also a registered institution under Section 12AA of the Act and certificate of exemption under Section 80G(5) of the Act by the Commissioner of Income Tax (Exemption) Kolkata under letter dated 03.02.2005. It is the case of the appellant that since the registration of that institution was cancelled by the Ministry of Finance on 06.09.2016 at the time of making donation by the appellant the said institution was holding the genuine registration under Section 35(1)(ii) of the Act. And, therefore, on that score alone the disallowance holding the said institution engaged in laundering of unaccounted money is not sustainable in the eye of law, taking into consideration the date of cancellation of registration of the said institution as on 06.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SHG PH) and they claimed ₹ 26,50,000/- under Section 35(1)(ii) of the Act whereupon a notice dated 20.02.2017 under Section 148 was issued. The appellant furnished the reply submitting that the said institution hold valid certificate under Section 35(1)(ii) on the date of donation; the receipt and certificate were issued, payment were made by cheques etc. The said claim of the assessee was rejected by the AO on the basis of the outcome of the survey action carried out by Investigation Wing, Kolkata on 27.01.2015 in the office of the said institution and on the modus operandi of the said institution which is appearing at Paragraph 4 of the order passed by the Ld. AO. The crux of the observation of the Ld. AO is this that the instituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abhudas Shah-HUF vs. ITO for A.Y. 2014-15 wherein the identical issue has been decided in favour of the assessee were the donation was made to the same institution as has been done by the appellant before us a copy of each of the judgment passed by the Hon ble Supreme Court and the Ld. Tribunal has been duly submitted before us. 4. The Ld. DR has been failed to controvert the contention made by the Ld. AR in relation to the issue involved in the matter decided in favour of the assessee. 5. It is relevant to mention that the appellant has made payment of ₹ 15,00,000/- as donation for the A.Y. 2014-15 to the institution i.e. School of Human Genetics Population Health (SHG PH) when the said institution has valid registration unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows:- 5. We have duly considered rival contentions and gone through the record carefully. In the case of S.G. Vat care P.Ltd. (Supra), the Tribunal has recorded the following finding: 2. In the first ground of appeal, the grievance of the assessee is that the ld.CIT(A) has erred in confirming addition of ₹ 8,75,000/- on account 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 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record a specific evidence wherein donee has deposed that donations received from the assessee was paid back in cash after deducting commission. On the basis of a general information collected from the donee, the donation 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 don ..... X X X X Extracts X X X X X X X X Extracts X X X X
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