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2018 (7) TMI 1958 - ITAT KOLKATADisallowance of deduction u/s 35(1)(ii) - donation made to School of Human Genetics & Pollution Health - Addition based on statements recorded from key persons of the Trust - opportunity of crossexamination has not been provided in this case - denial of naural justice - HELD THAT:- The statement recorded from Shri Avijit Sinha Roy u/s 131 of the Act, on 13/04/2015 he states that after the month of February, 2011, he left this bogus donation work. On the other hand, he has signed a declaration on 30/07.2015. The list prepared by the revenue was signed with a remark that he has seen the list. There is a contradiction in these two. In such circumstances, it has to be seen as to which is correct. No opportunity of cross-examining Shri Avijit Sinha Roy has been provided to the assessee. Hence the declaration as well as the statement cannot be the basis of addition. Similarly, the statement of the key persons of the trust cannot be the basis of addition as no cross-examination of witness was provided. No proof of money being returned is available with the revenue. As relying on TUSHAR CHAWDA VERSUS I.T.O., WARD-31 (4) , KOLKATA [2018 (3) TMI 1405 - ITAT KOLKATA] we delete this addition and allow this appeal of the assessee.
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