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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 ..... lacs on account of disallowance of claim made u/s. 35(1)(ii) of the Act in respect of donation made to Herbicure Healthcare Bio Research Foundation (HHBRF) The assessee has filed return of income on 29th October, 2014 declaring total income of Rs. 1,14,77,830/-. The case was subject to scrutiny assessment and notice u/s. 143(2) of the Act was issued on 2nd Sep, 2015. During the course of assessment, the Assessing Officer stated that information was received from the office of DDIT Investigation, Calcutta informing that assessee was a beneficiary of bogus donation u/s. 35(1)(ii) of the Act. The assessee has made claim of deduction u/s. 35(1)(ii) of the Act of giving the donation to Herbicure Healthcare Bio Research Foundation (HHBRF) In thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt as referred above by the ld. counsel. The relevant part of the decision of the ITAT Ahmedabad in the case of M/s. Thakkar Govindbhai Ganpatlal HUF is reproduced as under:- "5. We have duly considered rival contentions and gone through the record carefully. In the case of S.G. Vat care P. Ltd. (supra), the Tribunal has recorded following finding:- 2. In the first ground of appeal, the grievance of the assessee is that ld. CIT(A) has erred in confirming addition of Rs. 8,75,00/- on alleged bogus donation, to Herbicure Healthcare Bio-Herbal Research Foundation. 3. Brief facts of the case are that the assessee has filed return of income on 20.11.2014 declaring total income at Rs. 4,47,910/-. On scrutiny of the accounts, it revealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urvey tern of Calcutta. He has not specifically recorded statement of representatives of the donee. He has not brought on record a specific evidence wherein donee has deposed that donations received from the assessee was paid back in cash after deducting commission. On the basis of a general information collected from the donee, the donation made by the assessee cannot be doubted. Neither representatives of the donee have been put to cross-examination, nor any specific reply deposing that such donation was not received, or if received the same was repaid in cash, has been brought on record. In the absence of such circumstances, donation given by the assessee to the donee, on which the assessee no mechanism to check the veracity, can be doub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We have duly considered rival contentions and gone through the record carefully. The AO is harping upon an information supplied by the survey tern of Calcutta. He has not specifically recorded statement of representative of the donee. He has not brought on record a specific evidence wherein donee has deposed that donations received from the assessee was paid back in cash after deducting commission. On the basis of general information collected from the donee, the donation made by the assessee cannot be doubted. Neither representatives of the donee have been put to cross-examination, nor any specific reply deposing that such donation was not received, or if received C/TAXAP/88/209 ORDER the same was repaid in cash, has been brought on re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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