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TMI Blog2022 (4) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... at the remand stage that the details, i.e., complete ledger account of the donors in the corpus and other and non-corpus funds, the copies of Receipts and Confirmations from various donors along with their ID proof got to be filed by the assessee again before the AO and that too, on its own accord - Irrespective, the fact remains that all these details were thoroughly examined and verified by the AO, as required by the ld. CIT(A), and it was only on the basis of such verification that the Remand Report, accepting both the corpus as well as non-corpus donations, was furnished by the AO before the ld. CIT(A). No fault of the assessee that the confirmations could not be received by the AO in the original assessment proceedings. It was, rath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the ld. CIT(A) deleted the addition merely on the basis of the affidavit submitted by the assessee. Accordingly, Ground No. 1 raised by the Department carries no merit. - ITA No. 572/LKW/2019 - - - Dated:- 2-3-2022 - A. D. Jain , Vice President And T. S. Kapoor , Member ( A ) For the Appellant : P. P. Singh , C. A. For the Respondents : Sheela Chopra , CIT ( DR ) ORDER Per A. D. Jain , Vice President This is Revenue's appeal against the order of the ld. CIT (A), Varanasi, dated 3.7.2019, for Assessment Year 2016-17, raising the following grounds of appeal: 1. Ld. Commissioner of income Tax (A) has erred in law and facts by deleting the addition (donation in corpus fund of ₹ 12,64,94,845/- + donati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.18 and that within the short period of time available, the details of donors, as maintained by the assessee and provided during the assessment proceedings, could not be verified; that in the appeal proceedings before the ld. CIT(A), the assessee had again filed all the details as furnished before the Assessing Officer; that the ld. CIT(A) asked for a Remand Report from the DCIT(E); that the DCIT(E) duly furnished his Remand Report after conducting necessary verification on sample basis, in cases of corpus as well as non-corpus donations; that the DCIT(E), in his said Remand Report, concluded that the donations, on both counts, were received from genuine and identifiable donors; that it was as such, that the DCIT(E) did not enter any adver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause Notice issued on 6.12.18, all the details of the donors qua both, corpus as well as non-corpus funds, as maintained by the assessee, i.e., the names and addresses of the donors and the amounts donated during the assessment proceedings. 5. In the appellate proceedings too, the assessee produced the complete ledger accounts of the donors in the corpus fund and in the non-corpus fund, along with the copies of receipts and the confirmations from the various donors, along with their ID proof, to substantiate the genuineness of the donors and to show that complete details were maintained in keeping with the provisions of section 115BBC of the I.T. Act, as also to demonstrate that these donations were not anonymous donations. The ld. CIT(A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported death. In the case of non-corpus donors, complete verification has been reported in the case of all the 53 donors. 7. The Assessing Officer did not enter any adverse remark in view of the above verifications. 8. The ld. CIT(A) found that the assessee had maintained complete details of the donors, indicating their names and addresses. As such, the donations could not be treated as anonymous donations for the purposes of section 115BBC of the I.T. Act. This action of the ld. CIT(A) cannot be found fault with, nor has it been so done on behalf of the Department before us. 9. The undisputed fact remains that, the addition had been made, observing that no reply had been hitherto received in response to letter issued, on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the corpus as well as non-corpus, and such details were duly furnished by the assessee, before the Assessing Officer. 11. The ld. CIT(A) too, cannot be faulted for taking recourse to the remand proceedings. This is well within the province to Section 250(4) of the I.T. Act and it was the only correct measure to adopt at the first Appellate stage, where the details got to be furnished in toto. 12. Further still, in the remand proceedings, it is the Assessing Officer, who asked the assessee to provide the donors' list along with the confirmations, which were furnished by the assessee. The copies of such documents furnished are at pages 89 to 72 of the assessee's paper book (counting in reverse, because the paper book has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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