9911796707
TMI Blog2023 (7) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... e duly uploaded by the appellant on 07-11-2022 vide Annexure-3. 2. That on the facts and in the circumstances of the case the ld. CIT(A) is wrong, unjust and has erred in law in upholding action of the AO is not allowing deduction of Rs. 500000/- u/s 80G of the IT Act, 1961 in respect of donation given to CM Relief Fund allegedly on the ground that proof of such donation was not found at the ITBA portal even though appellant filed proof thereof during the appellant proceeding vide page no. 22 of Annexure 3 on 7-11-2022. 3. That the appellant craves the permission to add to or to amend to any of the above grounds of appeal or to withdraw any of them." 3. The fact as culled out from the records is that the assessee is an association of persons (here in after referred as AOP) of builders to look after the interest and common cause of Builders and Promoters of Building in Rajasthan and representing their cause before various authorities. The assessee earns income from membership fees, interest on investment and income from other sources. In terms of the selection of the case the notices were issued from time to time. During assessment proceeding ld. AO added lumpsum disallowance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. 6. Ground No. 3: 6.1 I have considered the submission of the appellant and perused the relevant assessment records. This ground relates to disallowance of deduction claim u/s 80G of Rs.5,00,000/- given by the appellant to CM Relief Fund. From the verification of the assessment order, it can be seen due to non-production of receipt of Rs.5,00,000/- made by the appellant in CM Relief Fund, the AO has disallowed the deduction claim u/s 80G. During the appellate proceedings, the appellant claimed that it has enclosed contribution receipt of Rs.5,00,000/- in the CM Relief Fund in ITBA Portal for verification. However, from the attachment record of ITBA Portal, it can be seen that no such attachment has been found. 6.2 Therefore, verification of such claim of the appellant with contribution receipt of Rs. 5,00,000/- in CM Relief Fund is not possible. In view of the above circumstances, I find no merit in the submission of the appellant and therefore, this addition made by the AO is sustained." 5. As the assessee did not get the relief has preferred this appeal before the Tribunal on the grounds as reproduced in para 2 above. To support the grounds so raised the ld. AR of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as declared as income from other sources in return of income filed. The assessee for the year filed return of income declaring NIL income. Action of Ld. A.O. The case of assessee for this year was selected in scrutiny by issue of notice u/s 143 (2) / 142 (1) which assessee complied from time to time. The Ld. A.O. completed assessment u/s 143 (3) by making an addition of Rs. 6,28,112/- by disallowing 20% of its expenses debited in I & E A/c and made further addition of Rs. 19,02,500/- on the ground that as per 26AS the receipts of rent from house property by assessee (it was stall rent and not rent from house property as understood by A.O.) from which TDS u/s 194I (b) was deducted has not been shown in return of income filed and so made addition of Rs. 19,02,500/- in declared income. The Ld. AO in the order further not allowed the deduction claimed by appellant u/s 80G of the IT Act amounting to Rs.5,00,000/- given into the CM Relief fund. The Ld. A.O. thus completed assessment of assessee on an income of Rs. 25,30,612/-. Order of CIT (A) The assessee filed appeal before CIT (A) who deleted the addition of Rs.628112/- but confirmed the addition of Rs.19,02,500/- on alleged groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch a few persons booked stall in March, 2017 made payment of stall rent immediately or after booking in March, 2017 made adjustment of rent payable in accounts and deducted due TDS under section 194I (b) which appeared in 26AS of assessee for F.Y. 2016-17 which amount of rent being Rs. 19,02,500/- from which TDS deducted is Rs. 1,90,250/- (details submitted). The assessee adjusted the said rent and rent received for remaining other stalls/pavilion booked in April, 2017 in its accounts on 26-04-2017 as expo stall rent received and thus total income from stall rent including that of said Rs. 19,02,500/- is accounted for in books of accounts for F.Y. 2017-18 and duly shown in audited accounts and in return of income for A.Y. 2017-18. In support of above contention, the assessee submits the copy of A/c(s) of the persons from whom said stall rent of Rs. 19,02,500/- received in F.Y. 2016-17 but adjusted in stall rent by assessee Association in F.Y. 2017-18 alongwith details of total stall rent received in F.Y. 2017-18 highlighting therein the name of persons of said stall rent of Rs. 19,02,500/- received in F.Y. 2016-17 is included in income of 2017-18 to which it belongs as per accounti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us the ld. AR of the assessee submitted that they have given the donation to the chief minister fund the receipt was placed on record. 7. Per contra, the ld. Sr. DR relied on the order of the ld. CIT(A) and upon the detailed finding recorded in the order. In addition the ld. DR also submitted that the assessee has not proved with sufficient evidence before the ld. CIT(A) on both the issue. So, considering the issue based on the evidence can be sent to the ld. AO for verification. 8. We have heard the rival contentions and perused the material placed on record. The bench has noted ld. CIT(A) on the both the grounds raised before us has not recorded his finding considering the fact that the relevant records were not produced in the appellate proceeding. Whereas the ld. AR of the assessee from the paper book page no. 23 and 24 submitted the acknowledgment of the submission to the appeal filed before ld. CIT(A). It is also evident from the written submission reproduced in the order of the ld. CIT(A) that the for the addition made based on 26AS the assessee contended that the said income is duly offered in the subsequent year and in respect of the donation in the assessment procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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