TaxTMI 
TaxTMI 
2021 (7) TMI 760
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....being deduction claimed u/s. 35(1)(ii) of the Act in respect of donation of Rs. 3 lacs. 3. The fact in brief is that return of income of Rs. 18,45,500/- was filed on 13th Sep, 2012. Subsequently, the case was reopened u/s. 147 of the Act by issuing of notice u/s. 148 on 10th March, 2016 on the reason that survey was conducted by the Investigation Wing Calcutta on 27th January, 2015 at the administrative offices of the institution named School of Home Genetics and Population Health (SHG&PH) Matrvani Institution of Experimental Research and Education (MIER&E) and Herbicure Healthcare Bio-herbal Research Foundation (HHBRF). During the course of survey it was noticed that these institutions were indulged in providing accommodation entries in t....
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....l judgments passed by Hon'ble Tribunal in the case of S.G. Vat Care P. Ltd. in ITA No. 1943/Ahd/2017, in the case of the Thakkar Govindbhai Ganpatlal HUF in ITA No. 2318/Ahd/2017, in the case of H.N. Metal Corporation in ITA No. 1315/Ahd/2018 and in the case of Bipin Prabhudas Shah HUF in ITA No. 1149/Ahd/2018 and the judgment passed by the Hon'ble High Court of Gujarat in the case of Thakkar Govindbhai Ganpatlal HUF in R/Tax Appeal No. 881 of 2019. The ld. Departmental Representative is fair enough not to controvert these undisputed facts that identical issue on similar fact has been adjudicated in favour of the assessee by the aforesaid referred judicial pronouncements. 6. Heard both the sides and perused the material on record a....
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....val 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 Rs. 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 Rs. 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 ....
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....ved 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 donation. It is fact which has been unearthed subsequent to the donations. Therefo....
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....een 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." Hon'ble High Court of Gujarat in the case of Thakkar Govindbhai Ganpatlal HUF in R/Tax Appeal No. 881 of 2019 "7. In the facts of the present case, the CIT (Appeals) has given the finding of the fact, that the amount or donation was transferred to the Herbicure through Bank channel and there is no evidence that the same is returned back in cash. 8. It is also found that the Herbicure Foundation has confirmed that the amount has been utilized for scientific research vide confirmation dated 29.09.2016. Accordingly, the onus placed ....