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TMI Blog2021 (5) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the ITAT was also confirmed by the Hon ble High Court of Gujarat in the case of Principal CIT-3 vs. M/s. Thakkar Govindbhai Ganpatlal HUF, [ 2020 (2) TMI 31 - GUJARAT HIGH COURT] . The ld. Departmental Representative could not controvert these undisputed facts reported by the ld. counsel that the issue is covered in favour of the assessee by the aforesaid decision of the ITAT and Hon ble High Court of Gujarat - Appeal of the assessee is allowed. - ITA No. 124/Ahd/2018 (Assessment Year 2014-15) - - - Dated:- 9-4-2021 - Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Revenue by: Shri S.S. Shukla, Sr. D.R. Assessee by: Shri M.K. Patel, A.R. ORDER PER: AMARJIT SINGH, ACCOUNTANT MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see. 3. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee reiterating the facts reported by the Assessing Officer. 4. During the course of appellate proceedings before us, at the outset, the ld. counsel has reported that identical issue on identical facts has been decided in favour of the assessee by ITAT Ahmedabad in the case of ACIT vs. M/s. Thakkar Govindbhai Ganpatlal vide ITA NO. 2318/Ahd/2017 dated 17-07-2019. The ld. counsel has reported that aforesaid decision of the ITAT was also confirmed by the Hon ble High Court of Gujarat in the case of Principal CIT-3 vs. M/s. Thakkar Govindbhai Ganpatlal HUF, Tax Appeal No. 881 of 2019 dated 20-01-2020. The ld. Departmenta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, these donations were refunded in cash. On the basis of that survey report registration granted to its favour was cancelled. On the basis of the outcome of that survey report, the Id.AO construed the donation given by the assessee as bogus. Appeal to the Id.CIT(A) did not bring any relief to the assessee. 4. Before us, the ld. counsel for the assessee contended that donations were given on 25.3.2014. At that point of time, donee was notified as eligible institution and fall within the statutory eligibility criterion. Certificate for receiving donation was cancelled on 5.9.2016. There is no mechanism with the assessee to verify whether such donee was a genuine institute or not, which can avail donation from the society. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the case of the assessee also. Therefore, the issue in dispute is squarely covered in favour of the assessee. Respectfully following the order of the ITAT in the case of S.G.Vat care P. Ltd., we do not find any merit in the appeal of the Revenue. It is dismissed. 5. We have also gone through the decision of Hon ble High Court of Gujarat wherein the aforesaid finding of the ITAT is confirmed. The same is discussed as under:- 4. Before us, the Id. Counsel for the assessee contended that donations were given on 25.03.2014. At that point of time, donee was notified as eligible institution and fall within the statutory eligibility criterion. Certificate for receiving donation was cancelled on 6.9.2016. There is no mechanism with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowance on this issue. We allow this ground. 7. In the facts of the present case, the CIT(Appeals) has given the finding of the fact that the amount of donation was transferred to the Herbicure through Bank channel and there is no evidence that the same is returned back in cash. 8. It is also found that the Herbicure Foundation has confirmed that the amount has been utilized for scientific research vide confirmation dated 29.09.2016. Accordingly, the onus placed upon the assessee was discharged. 9. In view of the aforesaid findings of the fact given by both the authorities below, no interfere in the impugned order passed by the Tribunal is required to be made. No substantial question of law arise from the order of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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