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TMI Blog2012 (10) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... e 46A. In the absence of any specific ground of appeal to the effect, it is held that JM was justified in not restoring back the issue to the file of the CIT(A) for a fresh decision - Decided in favor of assessee. Whether any inquiry was still required to decide the nature of the said “corpus fund” - Held that:- It was for the AO to make or not to make further inquiry in the facts and circumstances of the case with regard to the genuineness of the donation claimed by the assessee-trust to have received by it towards its “corpus fund”. The Tribunal as a second appellate authority could not direct the AO to make detailed inquiry for the reason that the issue of “inquiry” is not before the Tribunal - Decided in favor of assessee - ITA No.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the orders of the learned JM and learned AM and also the order of the AO and the CIT(A). 3. I have heard the learned counsel of the assessee. The contention of the learned counsel for the assessee were similar as advanced before the regular Bench and recorded in the proposed orders of the learned JM and the learned AM. 4. The learned counsel for the assessee submitted that with regard to first question referred to by the Hon ble President to the Third Member, no such ground of appeal was taken by the department before the Tribunal with regard to the violation of Rule 46A of the I.T. Rules, and therefore, there is no mistake in the order of the learned JM on the issue. He submitted that the account books along with original receipts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same is depended on the answer to the question no.2 referred by the Hon ble President to the Third member. He submitted that the assessee has produced enough evidence on record to prove that the donations made were towards the corpus fund of the assessee-society. He submitted that the AO never called for or issued summons to the donors of the corpus fund. He submitted that there is no provision of signature of the donors on the receipt book of the corpus fund of the assessee-society. 7. I have considered submissions of the learned counsel for the assessee carefully and have perused the proposed orders of the learned JM and the learned AM. The assessee-society is a charitable trust registered by the Commissioner under section 12A of the I. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccounts along with names and complete addresses of the donor along with original receipt book of corpus fund before the AO. The AO has chosen not to make further inquiry by calling for production of the donors or by issuing summons to any of the said 60 donors. The assessee has filed declaration from these donors to the corpus fund before the learned CIT(A) and they were admitted by the learned CIT(A) as additional evidence. I find that the Revenue has not taken any ground of appeal before the Tribunal with regard to the admission of additional evidence by the learned CIT(A) in the form of confirmation by the donors to the corpus fund or violation of provision of Rule 46A of the I.T.Rules. In the absence of any specific ground of appeal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the trust. It was for the AO to make or not to make further inquiry in the facts and circumstances of the case with regard to the genuineness of the donation claimed by the assessee-trust to have received by it towards its corpus fund . The Tribunal as a second appellate authority could not direct the AO to make detailed inquiry for the reason that the issue of inquiry is not before the Tribunal. The AO has not made any detailed inquiry further and added the amount of corpus fund as income in the hands of the assessee on the plea that such receipts were prepared by the employees of the trust and in none of the receipts, signature of the donors was available. This approach of the AO in finalizing the assessment of the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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