2008 (8) TMI 910

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..... llate Tribunal, Jodhpur Bench, affirming the order passed by the Commissioner of Income-tax (Appeals), setting aside the assessment order made against the assessee society. 3. The Assessing Authority assessed the society ignoring the donations given by different persons in favour of the society, holding the donors as bogus. The Commissioner of Income-tax (Appeals) reversed the order of assessme .....

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..... rovisions of section 12AA of the Income-tax Act, it enjoyed the exemption as provided under section 11 of the Act. 5. On close scrutiny of the findings recorded by the Commissioner of Income-tax and Appellate Tribunal, we are of the view that the donations given in favour of the society could not have been held to be bogus without examining the donors and subjecting them to cross-examination. T .....

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