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TMI Blog2024 (7) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... as had been placed before me reveals the names of the donors a/w. their respective addresses/ telephone numbers wherein they had categorically stated that the contributions were being made by them with specific directions, i.e. lifelong bhandara on specific dates etc. As the complete details of the persons who had made contributions a/w. their respective addresses/telephone numbers is discernible from the summary of the receipts as had been filed before me, therefore, unable to concur with the view taken by the lower authorities that the amounts so received were in the nature of unexplained cash credit u/s. 68 - also we cannot remain oblivion of the fact that the aforesaid documents as were filed before me for the first time as additional evidence were not there before the lower authorities - restore the matter to the file of the A.O with a direction to verify the authenticity of the summary receipts, i.e. details of the contributors/donors and the copies of the copies of the receipts issued by the assessee trust. Validity of the notice issued u/s. 143(2) for the reason that the same was done prior to the intimation issued u/s. 143(1) - No substance in the same. The Hon'ble Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T, Circle-2(1), Bilaspur without issuing Notice u/s. 143(2) in time, the notice issued by the ITO-1(2), Bilaspur dated 23.09.2011 is without jurisdiction, therefore, the assessment is null void and be annulled. 4. That under the facts and the law, the Ld. CIT(Appeals) erred in dismissing the Ground of appeal taken by the appellant that the Ld. AO issued Notice u/s. 143(2) dated 23.09.2011 without waiting for the processing of the same u/s. 143(1), intimation of which is dated 19.03.2012, therefore, the provisions of the Income Tax Act were not followed, and therefore, the Assessment Order is null and void. Prayed that Assessment Order is null and void. 5. That under the facts and the law, the Ld. CIT(Appeals) erred in confirming the addition made by the Ld. AO at Rs. 20,000/- (included in Rs. 1,69,068/-) u/s. 68 which is not cash credit/receipt but provision made for payment to Gujarati Samaj towards electricity and other maintenance expenses for Bhagwat Katha, the same be deleted. As the adjudication of the additional grounds involves legal issues which would not require looking any further beyond the facts available on record, therefore, I have no hesitation in admitting the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. 142(1) empowers the AO to raise specific queries as the AO deems fit. There is no scope for any objection to be raised by the assessee. If he has any objection for notice u/s 142(1) pertaining to the queries the remedy is to file the writ petition before the High Court. Even then the assessing officer had replied to the assessee for his objections raised, hence, I do not find any strength in the ground of appeal narrated in the form of argument by the assessee. The same is dismissed by me in view of facts and circumstances of the case. Ground No.10: The addition made by the Ld. AO Rs. 1,69,068/- on account of collection from Ramayan Gujrati Samaj and Kayam Punya Tithi fund is not correct as the same is in the nature of corpus fund and not an income. Hence, the addition of Rs. 1,69,068/- may kindly be deleted. Decision: I have considered the submission of Ld. AR and find that the society had incurred mandir expenses and whereas, assessee had shown Dan receipts on account of mandir only Rs. 2,15,620/-. In case of receipts of mandir there is no scope for any direction by the donor to the extent whether the donation shall be towards corpus fund or towards expenditure for the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforementioned amounts were received by the assessee trust as voluntary contributions with specific directions as regards the manner of their utilization, therefore, the same being in the nature of corpus receipts could not have been held as a part of its income. The Ld. AR in support of his contention had relied upon Section 11(1)(d) of the Act. The Ld. AR in order to fortify his claim that the respective amounts were received towards corpus fund/contribution, had drawn my attention to the Ramayan a/c., Page 8 of APB and Gujrati Samaj a/c., Page 9 of APB. Also, the Ld. AR had taken me through the summary of receipts of Kayam Punya Tithi fund a/c as per books of account of the assessee trust, Page 11 of APB a/w. copies of receipts, Page 7 10 of APB. Apart from that, the Ld. AR had taken me through the receipts that were issued by the assessee trust with respect to the contributions that were received towards Kayam Punya Tithi fund, Page 12 to 19 of additional evidence as had been filed before me. The Ld. AR had further drawn my attention to the Ramayan a/c, Page 20 of additional evidence and Gujrati Samaj a/c., Page 21 of additional evidence. The Ld. AR based on his aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould stand vested with the DCIT/ACIT-1(1), Raipur, Page 1 to 6 of APB. Also, the Ld. AR had drawn my attention to the Notification dated 18.01.2010 issued by the Government of India, Ministry of Finance, which had once again endorsed that the jurisdiction in the cases of the aforesaid public charitable/religious trusts would be vested with the Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax-1(1), Raipur, Page 7 to 10 of APB. 10. Also, the Ld. AR had taken me through the Notification No.1/2011- 12 dated 31.05.2011, wherein it was once again provided that the jurisdiction in all the cases of public charitable/religious trusts and institutions, inter alia, claiming exemption u/ss. 11, 12 13 of the Act would be vested with the Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax-1(1), Raipur. The Ld. AR on the basis of the aforesaid Notifications/Corrigendum submitted that as the jurisdiction over the case of the assessee trust was vested with the with the Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax-1(1), Raipur, therefore, the notices issued by the ITO, Ward-1(2), Bilaspur u/s. 143(2) of the Act dated 23.09.2011 being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be permitted to have questioned the validity of the jurisdiction in the course of the present proceedings before me. Accordingly, I am unable to persuade myself to subscribe to the claim of the assessee trust to the extent it has assailed the validity of the jurisdiction assumed by the A.O for framing of the subject assessment. 14. Apropos the merits of the case, I find substance in the claim of the Ld. AR that as the amount of Rs. 1,69,068/- (supra) received in the aforementioned funds were with certain specific directions as regards their manner of utilization, thus, the same being in the nature of corpus receipts could not have been held as its income. I, say so, on a perusal of the summary of the receipts a/w. copies of the receipts of the aforesaid respective funds as had been filed before me as additional evidence. Ostensibly, a perusal of the summary of receipts as had been placed before me reveals the names of the donors a/w. their respective addresses/ telephone numbers wherein they had categorically stated that the contributions were being made by them with specific directions, i.e. lifelong bhandara on specific dates etc. As the complete details of the persons who h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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