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TMI Blog2021 (7) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... air enough not to controvert these undisputed facts that identical issue on similar fact has been adjudicated in favour of the assessee by the aforesaid referred judicial pronouncements. - ITA No. 2387/Ahd/2018 - - - Dated:- 25-6-2021 - Amarjit Singh, Member (A) And Madhumita Roy, Member (J) For the Appellant : S.R. Shah, A.R. For the Respondents : Shyam Prasad, Sr. D.R. ORDER Amarjit Singh, Member (A) This assessee's appeal for A.Y. 2012-13, arises from order of the CIT(A)-4, Ahmedabad dated 23-10-2018, in proceedings under section 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short the Act . 2. The solitary issue in the appeal of the assessee is directed against the decision of ld. CIT(A) in upholding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey information was engaged in providing the bogus donation entries in lieu of commission. The bogus donation was taken by cheques and the same was routed back to the donor in the form of cash. Therefore, the Assessing Officer has disallowed the claim of deduction u/s. 35(1)(ii) of ₹ 5,25,000/- and added to the total income of the assessee. 4. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee stating that vide notification no. 82/2016 (FN 203/64/2009/ITA11) dated 15th Sep, 2016, the CBDT has withdrawn the approval granted to the institution retrospectively. 5. During the course of appellate proceedings before us, at the outset, the ld. counsel has submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 doubted, more particularly, when certificate to obtain donation has been cancelled after two years of the payment of donation. It is fact which has been unearthed subsequent to the donations. Therefore, there cannot be any disallowance on this issue. We allow this ground. ACIT vs. Thakkar Govindbhai Ganpatlal HU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otified 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 ld. DR, on the other hand, contended that in the investigation it came to know about bogus affairs conducted by the donee. Hence, these donations are rightly been treated as bogus, and addition is rightly made. 6. We have duly considered rival contentions and gone through the record carefully. The AO is harping upon an information supplied by the survey tem of Calcutta. He has not specifically recorded statement of representatives of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harping upon an information supplied by the survey team of Kolkatta. He has not specifically recorded statement of representatives of the donee. He has not brought on record any 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 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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