9911796707
TMI Blog2010 (5) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... edecessor. Had he done so, he would have come to know that the appeal required to be filed in this case had already been delayed and, therefore, he should immediately send the file to the office of the Senior Standing Counsel for the purpose of drafting the appeal. We, therefore, find it difficult to condone so much delay in filing of this appeal. Violation of conditions of section 13: There was absolutely no material before the Assessing Officer to show that the funds given to these NGOs/institutions were used for personal benefit of HCL Perot System or any of its Directors. Therefore, it cannot be said that the finding of fact recorded by Commissioner of Income Tax (Appeals) and Income Tax Appellate Tribunal upholding genuineness of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on leave on 27.02.2009 without sending the file to the office of Senior Standing Counsel of the Department for the purpose of drafting the appeal. He joined the office on 16.03.2009 but continued to forget that appeal was to be filed in this case. He was transferred on 17.06.2009 and handed over the charge to the new officer. It has been stated in the application that on receiving the copy of the order passed by the Tribunal, in the case of this very assessee for the assessment year 2006-06, the Assessing Officer noted on 20.08.2009 that the Tribunal had relied upon its earlier order passed for the assessment year 2003-04 and he then realized that the appeal had not been filed in respect of assessment year 2003-04 and sent the file to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndation was setup in order to provide fees, books, equipments and scholarship, etc. to needy students, to help mentally retarded, crippled and other physically handicapped children in their rehabilitation, to render assistance to indigent persons for their medical treatment, etc. and to conduct education in public health. The Chairman and Directors are stated to be mostly retired bureaucrats and other persons, who have worked for upliftment of the needy and poor. During assessment of the respondent for the assessment year 2003-04 the Assessing Officer noted that the assessee had received donation of Rs 2 Crores, besides corpus donation of Rs 1 Crore from HCL Perot System and had given donations amounting to Rs 2,07,65,600/- to various insti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were, however, upheld. 6. During the course of hearing before the Tribunal, it was pointed out that the Chairman of the assessee was former Cabinet Secretary whereas the other Directors were retired IAS officers or IFS officers and no one had ever utilized the funds of the assessee for his personal purpose. 7. The Tribunal noted that the organizations to which donations were given were charity organizations such as Blind Welfare Hostel, Delhi Councils for Children Welfare Association, etc. and the Assessing Officer had not pointed out any circumstance to show that these donations were not made for the purpose of charity. It was further noted that the Assessing Officer had not pointed out the personal element stated to be involved in g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which could give rise to such an inference. The order passed by the Assessing Officer does not show that the Directors of HCL Perot Systems were connected with these organizations or were managing their affairs. The payments to all the organizations were made by account payee cheques. Confirmations from 74 out of 76 organizations were submitted by the assessee. Deletion in respect of remaining two donations were confirmed by CIT(A) and have not been interfered with by the ITAT. If the Assessing Officer doubted any particular donation, he could have summoned the officer bearers of the organization which received that donation. That having not been done, he could not have disputed the genuineness of the donations. 10. There was absolutely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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