9911796707
TMI Blog2021 (12) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... )(iv) was very much in force, and based on which, the assessee has made the donation to this institution. The assessee has provided sufficient evidence to prove its case before both the authorities below, and based on which, the ld. CIT(A) rightly allowed claim of the assessee. We find that recent judgment of Hon'ble Gujarat in the case of PCT Vs. Thakkar Ganpatlal HUF, [ 2020 (2) TMI 31 - GUJARAT HIGH COURT] as dealt with the similar issue, and while allowing claim of the assessee, referred to the decision of S.G. Vat Care P. Ltd. [ 2019 (1) TMI 1694 - ITAT AHMEDABAD] which was authored by one of us. The Hon'ble Gujarat High Court recorded observation and finding of the Tribunal on this issue in page no. 3 to 5 of the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s deduction under section 35(1)(ii). In this connection, a survey under section 133A of the Act was carried out, and on the basis of the survey carried out by the Investigation wing of the Department at some of the institutions, the department has received an information from DDIT(Invt), Ahmedabad, that assessee was one of the beneficiaries indulged in giving bogus donations to one School of Human Genetics Population Health (SHG PH), Kolkata. This concern was misusing benefit of notification issued by the Income Tax Department and getting donations from various sources, and after deducting certain amount of commission, these donations were refunded in cash after deducting commission charge and provided accommodation entries. As per the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee has made the donation to this institution. The assessee has provided sufficient evidence to prove its case before both the authorities below, and based on which, the ld. CIT(A) rightly allowed claim of the assessee. We find that recent judgment of Hon'ble Gujarat in the case of PCT Vs. Thakkar Ganpatlal HUF, wherein Hon'ble High Court has dealt with the similar issue, and while allowing claim of the assessee, referred to the decision of ITAT, Ahmedabad Bench in the case of S.G. Vat Care P. Ltd. Vs. ITO, ITA No. 1943/Ahd/2017 order dated 15.01.2019, which was authored by one of us. The Hon'ble Gujarat High Court recorded observation and finding of the Tribunal on this issue in page no. 3 to 5 of the judgment, and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. It has been getting donation from various sources, and after deducting certain amount of commission, these donation were refused 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 ld. AO construed the donation given by the assessee as bogus. Appeal to the ld. 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 25.03.2014. 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 the assessee to verify whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tribunal. Therefore, the appeal fails and is hereby, dismissed. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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