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TMI Blog2022 (12) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... as income by the Dalai Lama Charitable Trust the addition made by the Assessing Officer and sustained by the CIT(A) is not justified. Accordingly, the matter is remanded to the record of the Assessing Officer to re-adjudicate the same after considering all these details and evidence to verify the fact that this amount being donation received by the Dalai Lama Charitable Trust is owned and declared by the said trust as its income. If the said amount was owned and declared by the Dalai Lama Charitable Trust then the same is required to be considered in the assessment of Dalai Lama Charitable Trust and not in the assessment of the assessee. Needless to say, the assessee be given an appropriate opportunity of hearing before passing the fresh order. Appeal of the assessee is allowed for statistical purposes. - ITA No.218/VNS/2019 - - - Dated:- 2-8-2022 - SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Appellant by: Sh. Hari N. Singh Bisen, CA Respondent by: Sh. A.K. Singh, Sr. D.R. O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 22.07.2019 of CIT(A) for the assessment year 2009-10. 2. The assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption under section 11 and 12 of the Income Tax Act. He has also submitted that the Dalai Lama Trust has also filed the return of income and included this amount of donation in its income which is subjected to verification and assessment. These transfers were made as per the request of the Dalai Lama Trust, a copy of the request letter of the Dalai Lama Charitable Trust to the Vice Chancellor of the University is also filed by the learned AR of the assessee. Thus, he has contended that this amount represents the donation received by the Dalai Lama Charitable Trust during the visit of Dharmshala at Varanasi and assessee has only felicitated the transfer of that donation from Varanasi to Dharmshala. Thus, the learned AR has submitted that the addition made by the Assessing Officer in the hand of the assessee is not justified when the said amount belongs to Dalai Lama Charitable Trust and also declared by the said trust as its income in the return of income filed by them. 4. On the other hand, the learned DR has submitted that the assessee did not file return of income under section 139 of the Act. The Assessing Officer issued notice under section 148 to assess the income on accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 21.09.2016 the assessee has submitted his reply which is quoted as under: We have enclosed a detailed list for all the deposits and specific explanation of the Registrar of the University on deposits of Rs.21,33,123/- dated 17.01.2009. Rs. 10,00,000/- dated17.01.2009 and Rs. 1,00,000/- on dated 19,01.2009, copy of the letter dated enclosed along with supporting documents. Sir, Rs. 15,118/- and Rs. 64,127/- dated 22.01.2009 are receipts from sale of books and Rs. 7,07,773/- and Rs. 282/- dated 22.02.2009 are amount received against advance for University work. Vide reply dated 29.09.2016 the assessee has submitted his reply which is quoted as under: We have enclosed the detailed list for amount deposited on dated 17.01.2009 amounting Rs. 21,33,123/- Rs. 10,00,000/- and dated 19.01.2009 amounting to Rs. 1,00,000/- in the University Account. The said amount is of H.H. Dalai Lama Trust Fund. Therefore, the assessee has explained that Rs. 21,33,123/- belongs to Dalai Lama Charitable Trust which was also transferred through demand draft to the Dalai Lama Charitable Trust and rest of the amount in the bank account of the assessee was on account of sale of books and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the bank account as unexplained deposit made by the appellant and the addition made by the A.O. u/s 69A of the IT Act is held to be proper. Accordingly, the addition made amounting to Rs. 45,55,746/- is sustained and the appeal is dismissed. 7. Thus, neither the Assessing Officer nor the CIT(A) has taken any steps to examine the record to verify the correctness of claim of the assessee. The assessee has filed the details of deposits of Rs. 40,20,423/- which was explained as under: Date Amount (Rs.) Particulars of Cash Deposits Replied by us 17.01.2009 21,33,123 Cash deposits against DD made for The Dalai Lama Trust 17.01.2009 10,00,000 Cash deposits against DD made for The Dalai Lama Trust 19.01.2009 1,00,000 Cash deposits against DD made for The Dalai Lama Trust 22.01.2009 15,118 Cash deposits against Sale of Book by publication department of the Institute 22.01.2009 64,127 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale of books and other resources, the addition made by the Assessing Officer of the entire amount is not justified. Further, once the amount is owned by the Dalai Lama Charitable Trust and also reflected from the material available on record that the said amount was received as donation by the Dalai Lama Charitable Trust during the visit of Dalai Lama at Varanasi to deliver the teachings from 8th January, to 14th January, 2009, then without verifying these facts about the said amount which was transferred by the assessee to the Dalai Lama Charitable Trust which is also declared as income by the Dalai Lama Charitable Trust the addition made by the Assessing Officer and sustained by the CIT(A) is not justified. Accordingly, the matter is remanded to the record of the Assessing Officer to re-adjudicate the same after considering all these details and evidence to verify the fact that this amount being donation received by the Dalai Lama Charitable Trust is owned and declared by the said trust as its income. If the said amount was owned and declared by the Dalai Lama Charitable Trust then the same is required to be considered in the assessment of Dalai Lama Charitable Trust and no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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