9911796707
TMI Blog2022 (4) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,07,96,949/-) relying upon the affidavit submitted by the assessee. 2. Ld. Commissioner of Income Tax (A) has erred in law and facts by deleting the addition (donation in corpus fund of Rs. 12,64,94,845/- + donation in other than corpus fund of Rs. 4,07,96,949/-) without conducted any independent enquiry. 2. Challenging the impugned order, the ld. D.R. has contended that the ld. CIT(A) has erred in deleting the addition of Rs. 12,64,94,845/- representing the donation in corpus fund and of Rs. 4,07,96,949/- representing the donation in non-corpus fund, thereby giving a total relief of Rs. 16,72,91,974/- to the assessee, merely relying on the affidavit submitted by the assessee, as also without conducting any independent enquiry himself. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as well as the donations regarding both the corpus as well as non-corpus donations, which had been the stand of the assessee right from the beginning, i.e., in the assessment proceedings for the year under consideration, as also in the earlier years, where the assessments had been framed at the income returned by the assessee; that the ld. CIT(A) duly took into account the Remand Report of the DCIT(E), which was based on a thorough enquiry, on a sample basis, based on the relevant material furnished by the assessee, including the donors' list, submitted on 8.5.19, in the form of affidavits from the donors, before the DCIT(E), as required by him; that in this manner, the order of the ld. CIT(A) is well-versed and it does not require an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that since they had not been produced before the Assessing Officer, (c) finding that the Assessing Officer had required the assessee to furnish the details of the donors only on 6.12.18, whereas the assessment would have gotten time-barred on 31.12.18, and the assessee had submitted these details to the Assessing Officer on 14.12.18, and the assessment order got passed on 27.12.18, and (d) so as to provide due and proper opportunity to the assessee as well as the Assessing Officer, admitted the additional evidence. The Assessing Officer was required to furnish his Remand Report on the said documents. It finds mention in para 8 of the ld. CIT(A)'s order that such a Remand Report had to be furnished by the Assessing Officer after conduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Here, firstly, the assessee cannot be faulted for non-receipt of replies to letters written by the Assessing Officer directly to the donors. Then, even the Show Cause Notice issued to the assessee, was issued on 6.12.18, whereas the assessment would have been gotten time-barred on 31.12.18. The Assessment Order got passed on 27.12.18. It was, therefore, that at the remand stage that the details, i.e., complete ledger account of the donors in the corpus and other and non-corpus funds, the copies of Receipts and Confirmations from various donors along with their ID proof got to be filed by the assessee again before the Assessing Officer, and that too, on its own accord. Now, irrespective, the fact remains that all these details were thorough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer in the assessment proceedings, all information regarding the donors and the donations. The Assessing Officer had not required the assessee to offer an explanation as to why the verification letters issued by the Assessing Officer had not been confirmed by the donors. Not even a list of the persons to whom verification letters had been issued by the Assessing Officer, had been given to the assessee. 14. The addition, thus, stood made without confronting the assessee in this regard and thereby violating the basic principles of natural justice and basing the assessment order on the enquiry conducted at the back of the assessee. 15. The ld. CIT(A) found, on the basis of the above facts and circumstances, beside the Remand Report ..... X X X X Extracts X X X X X X X X Extracts X X X X
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