TMI Blog2021 (10) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... the observation and finding of the Tribunal on this issue, and came to the conclusion that the onus placed on the assessee has been discharged and no interference in the order of the ITAT is required. The Hon'ble Court, thus allowed claim of donation made to M/s. Herbicure Healthcare Bio-Herbal Research Foundation - Decided in favour of assessee. - ITA No. 2478/Ahd/2018 - - - Dated:- 30-9-2021 - Rajpal Yadav, Vice President And Waseem Ahmed, Member (A) For the Appellant : Mehul K. Patel, AR For the Respondents : Purshottam Kumar, Sr. DR ORDER Per Rajpal Yadav, Vice President The above appeal is filed at the instance of the assessee against order of the ld. CIT(A)-6, Ahmedabad dated 26.10.2018 passed for the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(ii) of the Act. Thereafter, the assessment was reopened by issuance of notice under section 148 of the Act. In the survey action was carried out at the premises of the donee 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 after deducting commission charge. During the survey, a statement was recorded on oath of the concerned person by the survey team. On the basis of that survey report registration granted to its favour was cancelled. On the basis of the outcome of that survey report, and statement on oath of the concerned perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccounted money. The assessee has failed to furnish specific queries raised during the assessment proceedings. Hence, these donations are rightly treated as bogus, and addition is rightly made. 7. We have duly considered rival contentions and gone through the record carefully. We also gone through the judgment of Hon'ble Gujarat and also the decisions of the ITAT, Ahmedabad on similar issue. We find that Hon'ble Gujarat High Court in the case of PCT Vs. Thakkar Ganpatlal HUF has dealt with the issue, and while allowing the claim of the assessee, has also referred to the decision of ITAT, Ahmedabad Bench in the case of S.G. Vat Care P. Ltd. Vs. ITO, ITA No. 1943/Ahd/2017 order dated 15.01.2019, which was authored by one of us. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 donation from various sources, and after deducting certain amount of commission, these donation were refused in cash. On the basis of that survey report registration granted to its favour was cancelled. On the basis of the outcome of that survey report, the ld. AO construed the donation given by the assessee as bogus. Appeal to the ld. CIT(A) did not bring any relief to the assessee. 4. Before us, the ld. Counsel for the assessee contended that donations were given on 25.03.2014. At that point of time, donee was notified as eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7. In the facts of the present case, the CIT(Appeals) has given the finding of the fact that the amount of 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 upon the assessee was discharged. 9. In view of the aforesaid findings of the fact given by both the authorities below, no interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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