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TMI Blog2022 (4) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... e being disposed of by this consolidated order. Identical grounds are raised in all the appeals, except for variance in figures. The grounds raised for assessment year 2009-2010 read as follows:- "1. The orders of the learned CIT[A] in so far as it sustains additions impugned in this appeal is totally is opposed to law, equity, weight of evidence, probabilities, facts and circumstances of the case. 2.1 The impugned order of assessment is bad in law and void-ab-initio as assessment was concluded much opposed to "he principles of natural justice as additions were made behind the back of the assessee and thus, the assessment order requires to be annulled. 2.2 Without prejudice to the above, the Hon'ble CIT[A] grossly erred in upholdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice be rendered." 3. Brief facts of the case for assessment year 2009-2010 are as follows: The assessee is a trust, which is recognized u/s. 12AA of the I.T. Act. The main object of the trust is construction of community hall for the welfare of the members of the Police Department for Mysore City and of general public at large, without any discrimination of cast, creed or religion. For the assessment year 2009-2010, the return of income was filed on 09.09.2009 declaring a loss of Rs. 6,03,802. The assessment was reopened by issuance of notice u/s. 148 of the Act and reassessment was completed vide order dated 31.03.2016 u/s. 143(3) r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The corpus donations for building fund is a capital receipt and cannot be brought to tax. The Hon'ble jurisdictional High Court in the case of Director of Income-Tax (Exemption) & Anr. v. Sri Ramakrishna Seva Ashrama reported in (2013) 357 ITR 731 (Karn.) had held that in view of the language employed in clause (d) of sub-section (1) of section 11, requirement is that voluntary contribution have to be made with a specific direction. However, it was held by the Hon'ble Court that the law does not require the direction should be in writing. 7.1. The Mumbai Tribunal in the case of Bank of India Retired Employees Medical Assistance Trust v. ITO reported in (2018) 172 ITD 78 had held that the corpus donation received by the assessee- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. Further, the statement of AO in the assessment order that AR has admitted that one has to make compulsory donation while taking hall on hire was denied by the AR and the same is made clear in the written submission filed before the CIT(A). Therefore, in the interest of justice and equity, we are of the view that the matter needs to be examined afresh by the AO. The AO is directed to come out with the details how he has come to the conclusion that the hall rents have been accounted in the guise of donation. The assessee is directed to cooperate with the AO and furnish the necessary documents for expeditious conclusion of the assessment. It is ordered accordingly. 8. In the result, the appeal filed by the assessee is allowed for statis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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