TaxTMI 
TaxTMI 
2019 (3) TMI 797
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.... allowing the appeal of the assessee by ignoring 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....
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.... and not received as grant from Govt. and thus, assessable as "Income from Business & Profession" (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. Fundr....
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....Income Tax Act as even if for the services rendered for charitable purpose, some fees were charged, exemption under section 11 could not be 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 ....
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....le work being carried on by the assessee. The awareness campaign at the National Level required a big organisation. M/s. Fundreamz contracted about 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. Un....
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....ment years 2013- 2014 and 2014-2015 considered similar objects of assessee and after examining the details found that assessee is registered under section 12AA of 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 ....