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TMI Blog2016 (6) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence with duly signed and dated credential agreements along wtih photographs. The assessee has complied with the FCRA provisions for donations received for the purpose of health and educational programme as per the mandate of the Canadian donor and the assessee claimed such expenses as application of income for school and hospitals. Considering the apparent facts, evidence, activities and the FCRA provisions and clarificatory explanation of the learned authorised representative and duly signed documentary proof, we are not inclined to interfere with the order of the Commissioner of Income-tax (Appeals) who has dealt exhaustively vis-a-vis explanations and clarification and we confirm the same. - Decided against revenue - I. T. A. No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,60,873 Total 1,54,66,312 3.1 The learned Commissioner of Income-tax (Appeals) erred in holding that the amended and restated agency agreement dated April 1, 2006, has made clear scope of the charitable activities carried on by the trust out of the contribution made by the donor. 3.2 The learned Commissioner of Income-tax (Appeals) failed to take note that the amended and restated agency agreement does not bear any date and it does not make any mention of school/hospital running. 3.3 The learned Commissioner of Income-tax (Appeals) ought to have appreciated the fact that the said agreement only speaks about improve ment on Sripuram Spiritual Park. 4.1 The learned Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn and appeared from time to time and produced copy of the agency agreements entered into by the assessee with the donor, Sri Narayani Charitable Foundation (SNCF), Canada. The agreements consists of two parts, agreement one relates to construction of Sripuram Temple and other being charitable activities engaged by the assessee as referred at page 2 of the order as under : Schedule A Scope of agency contract 1. Feed the people (Narayani Seva) programme (See exhibit A for further description of programme) 2. Prayer ceremony (pua) programme (See exhibit A for further description of programme) 3. Temple revival (Jyothi Swaroopini) programme (See exhibit A for further description of programme) 4. Basic Health (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Income-tax (Appeals) considered the submissions and dealt with details and facts and accepted the reasons on spending the contribution on activities of the trust referred exhaustively at page 3 to 12 and observed at page 12 of the order where the assessee-trust has submitted a letter from the president of the donor agency (SNCF) dated April 15, 2014, confirming the scope of the agency agreement covering the expenditure towards the construction and maintenance of the Sri Narayani Hospital and Research Centre and construction and maintenance of the Narayani Vidyalaya Metric School. The learned Commissioner of Income-tax (Appeals) considered the facts, at paragraph 4.3 on disputed issues of addition of ₹ 5,56,47,742 and allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayani Charitable Foundation, Canada and prayed for set aside the order of the Commissioner of Income-tax (Appeals). 6. On the other hand, the learned authorised representative relied on the order of the Commissioner of Income-tax (Appeals) and filed a voluminous paper book in hearing proceedings and vehemently opposed the grounds. 7. We heard the rival submissions and perused the material on record. The only contention of the learned Departmental representative being that the Commissioner of Income-tax (Appeals) has considered the new evidence produced by way of letter from the donor agency, M/s. Sri Narayani Charitable Foundation, Canada, dated April 15, 2014, and the donation amount received was not utilised for the activities manda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious forms of medical assistance to the poor and needy, which includes the construction and maintenance of the Amma Child Care Hospital, currently known as the Sri Narayani Hospital and Research Centre. Clause 5 : Education programme : This contemplates and facilitates various forms of educational assistance to the poor and needy students which includes the construction and maintenance of the Sri Narayani Vidyalaya Matric School. The basic purpose of foreign contributions for activities on health and education. The agreement was entered in Canada on April 1, 2006, referred at page 28 of the paper book and there is no fresh evidence filed as its forming part of the assessment record and in the nature of clarifactory explanations. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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