2019 (1) TMI 1955

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..... tions u/s 12A, 80G and 10(23C) were awarded to the assessee. Simply the assessee has given donation to a trust which is involved in the bogus transactions cannot be the basis for the denial of the registration certificates - Decided in favour of assessee. - ITAT 228 of 2018, GA 2067 of 2018, GA 2068 of 2018 - - - Dated:- 28-1-2019 - Justice I.P. Mukerji And Justice Amrita Sinha, JJ. For t .....

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..... ly be concluded that all the activities are the genuine activities. It is also important to note that the assessment for the AY 2012-13 was carried out u/s 143(3) of the Act and the donation given by the assessee was duly accepted It is also observed that the donation given by the assessee over the several years are negligible to the gross receipts of the trust as detailed under:- .....

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..... us registrations u/s 12A, 80G and 10(23C) were awarded to the assessee. Simply the assessee has given donation to a trust which is involved in the bogus transactions cannot be the basis for the denial of the registration certificates as discussed above. There is no infirmity in fact or in law in the said order of the Tribunal. The appeal is formally admitted dispensing with all formalities . I .....

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