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TMI Blog2020 (4) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are as follows: The appellant is a partnership firm and is engaged in the business of trading in shares. The appellant filed its return of income for the assessment year 2012-13 on 29-9-2012 admitting a total income of Rs. 3,83,360/-. The case was selected for scrutiny and assessment was completed under section 143(3) of the Income-tax Act, 1961. The appellant made a contribution of Rs. 1,00,000/- during the year, to M/s.Herbicure Healthcare Bio-herbal Research Foundation, Calcutta. The institution was approved to get the contributions under section 35(1)(ii) of the Income-tax Act by CBDT Notification No. 35/2008 dated 14-3-2008. The appellant had claimed the weighted deduction of 175% of contribution paid M/s.Herbicure Healt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the entire exempt income. 6. Aggrieved by the order of the Assessing Officer, the appellant preferred an appeal to the Hon'ble Commissioner of Income Tax. The Hon'ble Commissioner summarily dismissed the appeal of the appellant without going into the merits of the matter. 7. On further appeal, the Income-tax Appellate Tribunal found that the appellant donated the amount and the donee confirmed the receipt. The Tribunal further observed that the respondent had not made any effort to get any valid evidence that the donation was given back to the appellant after reducing a commission of 5%. Despite this finding the Tribunal chose to remit the matter back to the file of the Assessing Officer. The Tribunal also remitted the issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the donee that they sent back the donation money to the donor cannot be a ground for remanding the matter to the assessment officer. 11. However, Mr.T.Ravikumar, learned Senior Counsel for the respondent would submit that it is a statement made by the founder director of the donee that the donation received from the appellant was sent back to the donor and therefore, the Tribunal is right in remanding the matter to ascertain the means as well as the actual amount repaid by the donee to the assessee and decide the issue afresh after giving sufficient opportunities of hearing to the assessee. 12. Heard Mrs.T.C.A.Sangeetha, learned Counsel for the appellant and Mr.T.Ravikumar, learned Senior Counsel for the respondent. 13. It is stated by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the Tribunal, the assessment officer had conducted enquiry and the re-assessment order was passed. Further, it is stated that the issue is covered by the Judgment of this Court in the case of CIT v. Chettinad Logistics (P.) Ltd., [2017] 80 taxmann.com 221/248 Taxman 55 (Mad.). 17. Though it is covered by the Judgment of this Court against the assessee, it is seen that the Tribunal had only remanded the matter for re adjudication by the assessment officer after giving opportunity to the appellant. Hence, there is no infirmity in the order passed by the Tribunal. The questions of law framed are answered in favour of the respondent. Hence, the appeal fails and the same is dismissed. No costs. Consequently, connected miscellaneous peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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