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TMI Blog2022 (10) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008-2009. 2. Briefly stated facts of the case are that the Assessee is a Trust duly registered under section 12AA of the I.T. Act, 1961 with the O/o. Commissioner of Income Tax-II, Chandigarh. It filed it's return of income for the A.Y. 2008-09 declaring total income at Rs.NIL. Initially the assessment was framed by the A.O. [Addl. Commissioner of Income Tax, Range-6, Mohali] under section 143(3) of the I.T. Act, 1961 vide order dated 30.12.2010 and the total income of the assessee-trust was determined at Rs.16,30,38,330/- after set off of losses of Rs.6,23,15,329/- Thereafter, an application was made by the assessee-trust under section 154 of the I.T. Act, 1961 on 03.01.2011 seeking allowance of deduction on account of further applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the A.O, the Assessee- Trust carried the matter in appeal before the Ld. CIT(A), who vide order dated 24.03.2015 in Appeal No.400/13- 14/1551 granted substantial relief to the Assessee-Trust. 3. Aggrieved by the order of the Ld. CIT(A), the Revenue as well as Assessee-Trust are now in appeal before the Tribunal. The Grounds raised by the Revenue in it's appeal [ITA.No.4775/Del./2015 - A.Y. 2008-2009] are as under : 1. "On the facts and in the circumstances of the case, the CIT (A) has erred in law on facts in deleting the additions of Rs.1,91,00,000/- on account of unverifiable donation and Rs.10,59,83,785/- on account of unverifiable/ bogus contribution to corpus fund made by AO by invoking the provisions of section 68 and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion received by the trust. 4. That your appellant leaves to add, alter, amend or forgo any of the grounds at the time of hearing of the appeal". 5. First we proceed to decide the Revenue's appeal as under. 5.1. The brief facts emanating to the grounds raised by the Revenue in it's appeal are that in the original assessment order dated 30.12.2010 passed under section 143(3) of the I.T. Act, 1961, the A.O. made an addition under section 115BBC read with Section 68 of the I.T. Act, 1961 at Rs.12,50,83,785/- and Rs.10,02,70,000/- [totalling to Rs.22,53,53,785/-] on account of non-genuineness and creditworthiness of the of the donors. The reason for such disallowance and its break-up are as under: 5.1.1. The A.O. did not allow any deducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed previously and his power was only restricted to the extent of rectifying the mistakes which are apparent on the face of the record. This finding of the A.O. did not find favour with the Ld. CIT(A). The Ld. CIT(A) while deleting the addition has noted that if a person receives donation and maintains the record of identity and address of the donors and then such donation cannot be considered to be anonymous donation as defined in subsection (3) of Section 115BBC of the I.T. Act, 1961. He further held that requirement of Section 115BBC is not at par with onus on the assessee-trust casted under section 68 of the I.T. Act, 1961 i.e., to prove creditworthiness of the donors. He has given a finding that since the assessee-trust has ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adivasi Mahila Vikas Samiti, Fuldungri, P.O. Ghatsila, District Singhbhum, State of Jharkhand. It was noted by the A.O. that the Counsel of M/s. Adivasi Mahila Vikas Samiti in response to letter issued under section 133(6) of the I.T. Act, 1961 appeared before him and stated that during the relevant period it did not make any transaction with the assessee-trust and no payment was made to the assessee-trust on any account. The Ld. CIT(A) noted that since the name and address of the donor was incorrectly maintained by the assessee-trust, the onus of maintaining the identity of the donor was not fulfilled by the assessee-trust. He was of the view that when the donor has denied to have made donations means that the details about the receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay orders received from the donors, the matter may be remitted back to the file of A.O. for necessary verification and he may be directed to make necessary enquiries and thereafter, decide the issue. 16. The Ld. D.R. did not seriously object to the request made by Learned Counsel for the Assessee. 17. We have heard the Learned Representatives of both the parties and perused the material on record. We find that in the instant case the assessee-trust had placed the requisite documents i.e., letters issued by M/s. Adivasi Mahila Vikas Samiti confirming the payment of donors by pay orders and the copy of the pay orders issued in support of its claim of receipt of donations from M/s. Adivasi Mahila Vikas Samiti. Since the A.O. had not made any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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