TaxTMI 
TaxTMI 
2019 (3) TMI 797
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.... the fact that shortterm loan/advance from FCRA Account is a violation of provision of FCRA Guidelines. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the appeal of the assessee by ignoring the fact that amounts were received by the assessee as commercial fee in its accounts. If the amount was to be received as donation or grant, the same should have been received through Foreign Contribution Regulation Account after obtaining permission from the Ministry of Home Affairs, Government of India. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the appeal of the assessee by ignoring the fact that assessee itself has accepted that in r....
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....rofession" (b) that there was violation of FCRA as some of the agencies were provided soft loans out of local and foreign contributions and there had been inward and outward remittances out of such contributions. (c) that, in the absence of documentary evidences and permission to send money abroad, the sum of Rs. 69,13,554 paid for information & support services is disallowable. (d) that there was no justification in paying 50% of the donation collections to M/s. Fundreamz engaged in the activity of donation raising for the assessee company (the sum of Rs. 41,95,089 disallowed by the AO being exorbitant amount paid to M/s. Fundreamz.) (e) that the entire sum of Rs. 9,70,53,866 paid to Infrastructure Professional Enterprises (IPE) Pv....
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....e denied so long as there were no private gain. It was submitted that disallowance made by assessing officer were based on surmises and conjectures and therefore, liable to be rejected. The assessee in its statement has given brief details of several projects, numbering 15 in which charitable work was carried out. These projects are relating to relief of the poor, medical relief, education and environment. 5. The Ld. CIT(A) considered the issue in detail and referred to several decisions in his order and noticed that it is not the case of the assessing officer that any private gain was involved in the present case while carrying out activities falling within the charitable objects of the assessee as approved under section 12AA of the Incom....
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....t 220 personnel to manage 13 offices exclusively for the assessee's Awareness Campaign. The assessing officer disallowed 50% payment on adhoc basis. Therefore, it was deleted. 5.3. The Ld. CIT(A) as regards disallowance of Rs. 1,94,10,772/- noted that assessee was involved in a project called SWASTH. Care International, UK, was engaged by DFID (Department of International Development) for Designing and Implementation of Bihar Health Sector Reform Strategy Management and Technical Support. Care International, UK, appointed the assessee company for implementation of its agreement for India. Under the agreement, various amounts were to be shared among assessee company, Infrastructure Professional Enterprises (IPE) Private Limited., Options U....
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.... the Income-Tax Act, 1961 and that objects of the assessee company are charitable, within the meaning of Section 2(15) of the Income Tax Act, 1961. The returned Nil income was thus accepted. It is well settled Law that though the principles of res judicata do not apply to the income tax proceedings, but, rule of consistency shall have to be applied by the Income Tax Authorities. We rely upon decision of the Hon'ble Supreme Court in the case of Radha Soami Satsang 193 ITR 321 (SC). Since, similar claim of assessee for exemption under section 11 of the I.T. Act have been accepted by the assessing officer on same facts in subsequent assessment years, therefore, there was no justification to take a contrary view in the present appeal. Further, ....