2018 (10) TMI 870

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....Advocate And Mr. Avra Majumdar, Advocate For The Respondent : Mrs. Smita Das De, Advocate ORDER The Court: Two appeals of the assessee were dismissed by the Income Tax Appellate Tribunal (hereinafter referred to as "the tribunal") on 13th September 2017. The assessee is in appeal before us against that order under section 260A of the Income Tax Act, 1961. The registration of the appell....

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....or institution: provided that no order under this sub-section shall be passed unless such trust or institution has been given a reasonable opportunity of being heard]." Thus, before the section can be applied, the Principal Commissioner has to be satisfied that the activities of a trust were not genuine or were not being carried out in accordance with the objects of the trust or instit....

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....at when the trust received donations, it was under no obligation to verify the source of the fund of the donor or whether such fund was acquired by performance of any unlawful activity. At least the appellant trust did not make the inquiry and accepted donations innocently. Mr. Poddar also submitted that these funds were applied for the purpose of the trust. There was no evidence to suggest tha....

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....al Singh reported in (2018) 401 ITR 509 (ALL) 6. CIT v. S. Khader Khan Son reported in (2015) 14 SCC 491 (SC) 7. CIT v. S. Khader Khan Son reported in (2008) 300 ITR 157 (Mad) However, Mrs. Smita Das De for the respondent revenue very strongly argued that there were many such trusts which have been created to be used for illegal purpose or for "money laundering". On the bas....