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TMI Blog2022 (6) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... r, by no stretch of imagination, membership fee can partake character of voluntary contribution so as to qualify being voluntary contribution with a specific direction that it shall form part of corpus of the trust. The membership fee is paid in anticipation/in lieu of services rendered by the assessee. The case law as relied by the assessee is not applicable on the facts of the present case. Hence, ground related to life membership fee is rejected. Donation Receipt - As stated before the authorities below that the amount was received and spent on construction of building etc. The AO rejected the claim on the basis that the assessee had received it as an ordinary donation but not as a corpus donation. Looking to the direction given by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 24,92,268 (i.e. actual application of Rs. 33,12,268 - Rs. 8,20,000 allowed by Ld. A.O.) towards Construction of Community Hall incurred under section 11 (1)(a) of Income Tax Act,1961 before both Ld. A.O. and Ld. CIT(A). 4. The aforesaid net additions of Rs. 14,17,467 has been confirmed based on after ignoring relevant material evidence and/or was based on irrelevant material and/or was arbitrary without any cogent basis and based on mere surmises and is perverse and bad in law. 5. The appellant had discharged the onus that rests on it and the lower authorities has failed to discharge the onus that rest on them. 6. That on the facts and in the circumstances of the case and legal position the Ld. CIT(Appeals) erred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Building Fund . Hence, the AO assessed the income at Rs.14,17,470/- against the NIL income. 3. Aggrieved against this, the assessee preferred appeal before Ld.CIT(A) who after considering the submissions, dismissed the appeal. 4. Aggrieved against the order of Ld.CIT(A), the assessee preferred appeal before the Tribunal. 5. The effective ground in this appeal is against the sustaining o addition of Rs.14,17,467/-. 6. Ld. Counsel for the assessee argued that the action of authorities below is not justified. He contended that the AO by framing the assessment, made addition of Rs.18,40,000/- being life membership fee and Rs.8,20,000/- i.e. donation given for land building. The claim of the assessee for both these amounts was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of services rendered by the assessee. The case law as relied by the assessee is not applicable on the facts of the present case. Hence, ground related to life membership fee is rejected. 9. Now, coming to the issue regarding donation of Rs.8,20,000/-. It was stated before the authorities below that the amount was received and spent on construction of building etc. The AO rejected the claim on the basis that the assessee had received it as an ordinary donation but not as a corpus donation. Looking to the direction given by the donors and the same was credited in land building fund account. 10. I have heard the rival submissions and perused the material available on record. I am of the considered view that the authorities below ought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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