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TMI Blog2019 (2) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... and in law. 2. The learned Commissioner of Income-Tax (Appeals) erred in deciding the appeal without providing proper opportunity to the appellant. The learned Commissioner of 3. Income-Tax (Appeals) ought to have granted opportunity as requested by the appellant. 4. The learned Commissioner of Income-Tax (Appeals) erred in dismissing the appeal without considering the grounds of appeal agitated by the appellant. 5. The learned Commissioner of Income-Tax (Appeals) erred in confirming the action of the Assessing Officer in treating the amounts received from the donors aggregating to ₹ 3,30,09,249/- as the income of the appellant. The learned Commissioner of Income-Tax (Appeals) ought to have considered the fact that the said amount was received to be passed on to third parties and does not represent the income of the appellant. 6. The learned Commissioner of Income-Tax (Appeals) erred in confirming the action of the Assessing Officer in treating the entire amount, without considering the payments made against such amounts, as the income of the appellant. 7. The learned Commissioner of Income-Tax (Appeals) erred in confirming the levy of interest u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 12AA of the Act and in a fraudulent way for the personal gains of the President and Treasurer of the society and allowed to be misused by antisocial elements Mr. Ashok Kumar Roy of Kolkatta, who has defrauded the revenue. Accordingly, the Assessing Officer has rejected the claim of exemption under section 11 of the Act and assessment was completed. 4. On appeal before the ld. CIT(A), the assessee has not appeared, though ld. CIT(A) has given as many as opportunities to the assessee. Even before us, the assessee has not appeared though as many as opportunities were given on 05/05/2017, 31/07/2017, 31/08/2017, 03/10/2017, 15/11/2017, 01/12/2017, 06/02/2018, 07/03/2018, 15/05/2018, 05/07/2018, 24/07/2018, 21/08/2018, 08/10/2018, 04/12/2018 29/01/2019. Therefore, we proceeded to pass the orders in accordance with law. 5. Ld. Departmental Representative has submitted that the assessee has not filed any details in respect of amounts received from the parties and involved in illegal transactions to defraud the Income Tax department therefore, submitted that the order passed by the ld. CIT(A) may be upheld. 6. We have heard ld. Departmental Representative and perused the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016. Later the case was adjourned to 8-2-2015 again there was no compliance. When the final opportunity was glen partial details were furnished and the President of the Society stated that no books of account were maintained by the Society. The relevant para 2 of the Assessment Order reads as under: PARA 2 The president of the society appeared on 26.02.2016 and furnished photo copies certificate of Registration under societies Act, 11/s 12,1 U/s 80G of the IT Act and FCRA Act And also produced Copy of Bank statement in respect of Bank a/c held by the society in SBH, Mangalagiri Branch, Guntur Dt. But the Books of a/c of the society and donation receipt books in respect of donations received by the society during the FY 2011-12 relevant to the A Y 2012-13 and the registers recording expenditure for the purposes of the society are not furnished. The president of the society stated that no such books of a/c and receipt books are maintained by the society. The conduct of the assessee-appellant shows the noncompliance at every stage i.e. before the AO and also before the undersigned. No further opportunity/adjournment is given for the above mentioned reasons and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blished that the society has not functioned for the purposes it was registered U/s 12AA of the IT Act and conducted in a fraudulent way for the personal gains of the president and Treasurer of the society and allowed to be misused by antisocial element i.e. Mr. Ashok Kumar Roy of Ko/kata who has defrauded the revenue and a/so the other tax public. The objects of the society are inclusive of Relief of poor, providing education and medical relief among many others. The assessee has not pursued any of the objects as per the details available in the Return of Income filed. The assessee was in receipt of donations amounting to Ps. 190.5 lakhs as per Axis Bank, Vijayawada a/c statement, Ps. 136.5 lakh as per Axis Bank, Kolkata Branch account statement and ₹ 3 lakhs as per SBH, Mangalagiri Branch account statement. Total put together ₹ 3,30,00,000/-. Total amount of donations admitted as per income and expenditure account during the previous year was ₹ 3,25159,249/- including interest received in the bank account of the assessee society. Therefore the balance ₹ 4,50,000/- donations received over and above donations admitted in P L a/c required to be added to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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