TMI Blog2023 (2) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... viz. School of Human Genetics and Population Health. Thus, the doctrine of fraud can be squarely invoked to the facts of the present case. Accordingly, the ratio of the decisions placed by the ld. AR have no application to the facts of the present case, inasmuch as, those cases were decided on the premises that there was no allegation that amount of donation was paid back in cash to the donors and also there was no allegation that the NGO was engaged in the fraudulent activities. Since, we held that the doctrine of fraud is applicable to the facts of the present case, even the principles of natural justice have no application, therefore, we uphold the orders of the lower authorities and dismiss the ground of appeal filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctorate of Investigation Wing of the Income Tax Department, Kolkata was furnished to the appellant. It was further brought to notice of the Assessing Officer that the said NGO filed petition before the Settlement Commission of Income Tax, Kolkata Benches, admitting the income earned by way of arranging accommodation entries for bogus donations through certain mediators and these donations were refunded back as per instructions after receiving their services charges. 3. Based on the above information, the Assessing Officer was formed an opinion that the donations were made by bogus entries and the assessee had received back the amount of donations in cash placing reliance on the decision of the Hon ble Apex Court in the case of Sumati Day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warrant any interference. 8. We heard the rival submissions and perused the material on record. The issue in the present appeal relates to the allowability of deduction u/s 35(1)(ii) in respect of alleged bogus donations to NGO s viz. School of Human Genetics and Population Health. The Assessing Officer based on the information received from Directorate of Investigation Wing of the Income Tax Department, Kolkata had concluded that the said NGO was indulging in providing entries for bogus donations had provided only accommodations entries by charging service charges in the form of commission from the donors and paid back the said amount of donations in cash. In support of this conclusion, report of the Directorate of Investigation Wing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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