9911796707
TMI Blog2021 (5) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Rs. 15,00,000/- being claim under S.80GGA in respect of donation made to Navjivan Charitable Trust agreeing with the AO that the donation was bogus. Relief claimed: The AO be directed to allow claim u/s 80GGA in respect of donation of Rs. 15,00,000/-. 2. The learned CIT(A) erred in law and on facts in not appreciating that the evidence relied upon by the AO/CIT(A) does not establish that the appellant was a beneficiary of scheme of bogus donation run by the donee trust. Relief claimed: The AO be directed to allow claim u/s 80GGA in respect of donation of Rs. 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 orientati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeded to disallow the deduction so claimed by the assessee. The assessee defended the claim by submitting that the donations were paid through cheque against valid receipt. However, not convinced, Ld. AO denied the deduction to the assessee. 5. During appellate proceedings the assessee submitted that the trustee had not named the assessee as recipient of cash and there was no substantiated statement that the appellant received 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Devajyoti N. Bhattacharya V/s ACIT (ITA No. 5051/Mum/2018 order dated 12/03/2020). Our observations therein were as follows: - 4. Upon due consideration, we find that the assessee was denied aforesaid deduction, in more or less similar factual matrix, in AYs 2009-10, 2012-13 & 2014-15 which was agitated before this Tribunal vide common order dated 30/09/2019. The coordinate bench, vide para-7, held that that 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 ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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