TaxTMI 
TaxTMI 
2019 (2) TMI 627
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....oneous both on facts and in law. 2. The learned Commissioner of Income-Tax (Appeals) erred in deciding the appeal without providing proper opportunity to the appellant. The learned Commissioner of 3. Income-Tax (Appeals) ought to have granted opportunity as requested by the appellant. 4. The learned Commissioner of Income-Tax (Appeals) erred in dismissing the appeal without considering the grounds of appeal agitated by the appellant. 5. The learned Commissioner of Income-Tax (Appeals) erred in confirming the action of the Assessing Officer in treating the amounts received from the donors aggregating to Rs. 3,30,09,249/- as the income of the appellant. The learned Commissioner of Income-Tax (Appeals) ought to have considered the fact....
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....otal deposits aggregated to Rs. 3,30,09,249/-. Before the Assessing Officer, the assessee has submitted that the amounts received by the assessee were not towards absolute donations, but were received to be passed on other concerns as per the instructions of the donor; that its receipt was very nominal being about 1% and therefore the assessee pleaded that the amount received should not be treated as its income. A sworn statement was recorded from Sri B. Nageswara Rao, President of the society on 03/03/2015. In his sown depictions made in the statement, has stated that all the donations received in the society's bank accounts were arranged by one Mr. Ashok Kumar Roy, resident of D.No. 156/5, Raja Rammohan Roy Road, East Sharadapally, Kolkat....
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.... details in respect of amounts received from the parties and involved in illegal transactions to defraud the Income Tax department therefore, submitted that the order passed by the ld. CIT(A) may be upheld. 6. We have heard ld. Departmental Representative and perused the material available on record. 7. We find that ld. CIT(A) has considered the entire factual matrix of the case and confirmed the order of the Assessing Officer. We have also gone through the assessment order and order of the ld. CIT(A). Prima facie it appears that the assessee is not eligible for claim under section 11 of the Act for the activities carried by the assessee. We also find that the income received by the assessee is not inconsonance with the objects of the soc....
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....R/CA/Advocate/ITP but Mr. B. Nageswara Rao, the President of the Society himself appeared before the AO. Even before the AO, there was noncompliance on a number of times. To the initial notice u/s. 148 dated 7-4-2015 before the AO there was no compliance. Only against 142(1) notice requesting for show cause as to why the assessment could not be completed u/s. 144, the President was present on 29-1-2016. Later the case was adjourned to 8-2-2015 again there was no compliance. When the final opportunity was glen partial details were furnished and the President of the Society stated that no books of account were maintained by the Society. The relevant para 2 of the Assessment Order reads as under: PARA 2 "The president of the society appe....
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.... 1% of the amount of donations received. A sworn statement was recorded from Sri B. Nageswara Rao, President of the (Community Rural Orient service Society) the assessee society on 03.03.2015. In his sworn depictions made in the statement, the president has stated that all the donations received in the society's Bank accounts were arranged by one, Mr. Ashok Kumar Roy, Resident of V. No. 156/51 Raja Rammohan Roy Road, East Sharadapally, Kolkata - 700008 and the donations received were transferred hack to the account of the person as directed by Mr. Ashok Kumar Roy. The Axis Bank a/c No. 900010046016410 held by the assessee society in Kolkata was opened during the FY 2011-12 and all the donations received were through Mr. Ashok Kumar Ro....
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....ts as per the details available in the Return of Income filed. The assessee was in receipt of donations amounting to Ps. 190.5 lakhs as per Axis Bank, Vijayawada a/c statement, Ps. 136.5 lakh as per Axis Bank, Kolkata Branch account statement and Rs. 3 lakhs as per SBH, Mangalagiri Branch account statement. Total put together Rs. 3,30,00,000/-. Total amount of donations admitted as per income and expenditure account during the previous year was Rs. 3,25159,249/- including interest received in the bank account of the assessee society. Therefore the balance Rs. 4,50,000/- donations received over and above donations admitted in P&L a/c required to be added to the income. The assessee has claimed to have issued donations amounting Rs. 3,00,69,0....