TMI Blog2021 (5) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... s of allegations that the donations were bogus donations and the amount so donated has flown back to the assessee. Except for statement of trustee of the society, we find that there is no positive evidence on record to substantiate the same. There is nothing on record which would show that on the date of donation, the trust did not have valid registration or its registration stood withdrawn. It was only subsequently that the approval was withdrawn. The deduction could not be denied to the assessee since Ld. AO failed to conduct any inquiry before making disallowance and except for mere allegations, he did not brought on record any fact to establish that donation given by the assessee was subsequently returned back in cash. The assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation run by the donee trust. Relief claimed: The AO be directed to allow claim u/s 80GGA in respect of donation of ₹ 15, 00,000/-. 3. The learned CIT(A) erred in law and on facts in holding about Ground No.2 of appeal before him that it contained stipulation of a generalized orientation , without realizing that it was the basic right of the appellant to be given a copy of the statement relied upon by the Revenue. Relief claimed: The impugned Order be declared null and void. As evident, the assessee is aggrieved by denial of deduction u/s 80GGA on certain donations. The assessment for the year was framed by Ld. Assessing Officer (AO) u/s 143(3) on 21/12/2017. The assesse being resident individual earned incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived the cash back from the trust. However, in the light of search findings, Ld. CIT(A) confirmed the stand of Ld. AO. Aggrieved, the assessee is in further appeal before us. 6. After going through documents on record, it could be seen that the assessee had given donation on 21/06/2004 against valid receipt issued by the Trust. The donation was made through cheque which got cleared from assessee s bank account. The assessee was issued requisite Form No.58A by the trust. The trust had valid registration at the time of making of donation. The approval was withdrawn only subsequently vide notification dated 30/11/2016. Further, it is evident from the assessment order that the deduction has been denied to the assessee only in the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee had adduced evidence to establish that payment of donation to Navjivan Charitable Trust and the onus had shifted to Ld.AO. However, Ld. AO failed to conduct any inquiry before making disallowance and did not brought on record any fact to establish that donation given by the assessee was subsequently returned back in cash except mere allegations. Reliance was placed on the decision of Hon ble Delhi High Court in CIT V/s A and A Bakery P. Ltd. (2008 302 ITR 51) to support the conclusions. Finally, the disallowance was deleted. We find that fact to be pari-materia the same in this year. The assessee has duly discharged the onus casted upon him and it was incumbent upon Ld. AO to refute the same. However, no such inquiry has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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