9911796707
TMI Blog2016 (6) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... e institution known as "Society For Welfare Of The Handicapped Persons" at Durgapur. The donation was, in fact, transferred by RTGS mode on 30.03.2011 through a bank account maintained with Indian Bank, Harbour Branch, Chennai. The Assessing Officer by placing reliance on the letter dated 24.03.2014, said to be received from the Society For Welfare Of The Handicapped Persons, Durgapur, Kolkata, disallowed the claim of the assessee. The recipient-society denied the receipt of Rs. 20,00,000/- by letter dated 03.02.2014 and the donation has not reached the beneficiary society. The Assessing Officer has also observed that the Society denied having a bank account with Axis Bank, Kolkata. The Assessing Officer without giving a copy of the so-call ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orate enquiry. The assessee claimed before the Assessing Officer that the recipient-society, namely, Society For Welfare Of The Handicapped Persons, Durgapur, Kolkata, was an approved society for the projects under Section 35(1)(ii) of the Act. The recipient-society by letter dated 24.03.2014, clarified that they do not have any account in Axis Bank. The Axis Bank account was opened with the help of some miscreants, including the bank officials. The recipient-society has also informed the Assessing Officer that they have already lodged complaint with the police and the matter was being investigated by Criminal Investigation Department of the West Bengal Police. The recipient-society has also informed the Assessing Officer that the matter wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished to her. Admittedly, the letter was dated 24.03.2014 and the assessment order was also passed on 24.03.2014. Therefore, the Assessing Officer might not have given the copy of the letter dated 24.03.2014 to the assessee. Even assuming for argument sake that a copy of the letter was furnished to the assessee on 24.03.2014, the assessee would not have had time to respond to the letter since the assessment order was passed on 24.03.2014 itself. 6. The Ld. Departmental Representative contends before this Tribunal that non-furnishing of letter dated 24.03.2014 may not prejudice the interest of the assessee. We have carefully gone through the letter of the Society dated 24.03.2014, which was incorporated by the Assessing Officer in the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of recipient-society. Since such an opportunity was not given to the assessee, this Tribunal is of the considered opinion that the matter needs to be reconsidered by the Assessing Officer after furnishing a copy of the letter dated 24.03.2014 to the assessee. Accordingly, the orders of the lower authorities are set aside and the Assessing Officer is directed to furnish a copy of the letter dated 24.03.2014 said to be received from the Society For Welfare Of The Handicapped Persons, Durgapur, Kolkata and thereafter decide the issue after giving reasonable opportunity to the assessee. It is made clear that this Tribunal is not commenting upon the merit of the addition made by the Assessing Officer and it is for the Assessing Officer to decid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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