9911796707
TMI Blog2019 (9) TMI 1685X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of S. G. Vat Care Pvt. Ltd. [ 2019 (1) TMI 1694 - ITAT AHMEDABAD] passed by the Co-ordinate Bench in the identical issue. Since the donation has not been doubted by the Revenue in the case of the assessee, in the absence of any changed circumstances, respectfully relying upon the judgment passed by the Co-ordinate Bench we allow the appeal preferred by the assessee. Consequentially, the addition made by the authorities below is deleted. - Decided in favour of assessee. - I.T.A. No. 2888/Ahd/2017 - - - Dated:- 20-9-2019 - SHRI O. P. MEENA, ACCOUNTANT MEMBER Ms. MADHUMITA ROY, JUDICIAL MEMBER For the Appellant : Shri Mehul K. Patel, AR For the Respondent : Shri L. P. Jain, Sr. D.R. ORDER PER Ms. MADHUMITA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinate Bench including one of dated 17.07.2019 passed in ITA 2318/Ahd/2017 for A.Y. 2014-15 in the matter of (ACIT vs. M/s. Thakkar Govindbhai Ganpatlal HUF). The said appeal preferred by the Revenue was rejected on the basis of the judgment passed in the matter of S. G. Vat Care Pvt. Ltd. vs. ITO passed by the Co-ordinate Bench in the identical issue. In that view of the matter he prays for similar relief before us. 4. Heard the parties, perused the relevant materials available on record including the order passed by the Co-ordinate Bench in ITA No. 2318/Ahd/2017 for A.Y. 2014-15 the relevant paragraph whereof is as follows:- 3. Brief facts of the case are that the assessee has filed its return of income on 9.9.2014 declaring tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue in dispute is squarely covered in favour of the assessee. On the other hand, the ld.DR was unable to controvert this contention of the ld.counsel for the assessee. 5. We have duly considered rival contentions and gone through the record carefully. In the case of S.G.Vat care P.Ltd. (supra), the Tribunal has recorded the following finding: 2. In the first ground of appeal, the grievance of the assessee is that the ld.CIT(A) has erred in confirming addition of Rs.8,75,000/- on account of alleged bogus donation to Herbicure Healthcare Bio- Herbal Research Foundation. 3. Brief facts of the case are that the assessee has filed return of income on 20.11.2014 declaring total income at Rs.4,47,910/-. On scrutiny of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation supplied by the survey tem of Calcutta. He has not specifically recorded statement of representatives of the donee. He has not brought on record a specific evidence wherein donee has deposed that donations received from the assessee was paid back in cash after deducting commission. On the basis of a general information collected from the donee, the donation made by the assessee cannot be doubted. Neither representatives of the donee have been put to cross-examination, nor any specific reply deposing that such donation was not received, or if received the same was repaid in cash, has been brought on record. In the absence of such circumstances, donation given by the assessee to the donee, on which the assessee no mechanism to chec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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