TaxTMI 
TaxTMI 
2019 (7) TMI 128
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....circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the appeal of the assessee ignoring the fact that AO has made addition on account of donation given to M/s Subros Education Society on the basis of nonavailability of information on the part of assessee such as purpose of donation , basis of selection of done and reasons for utilization of fund that have been accumulated for the purpose and objectives of the assessee's trust, to a done whose objectives are on altogether different track. 3. Facts of the case in brief are that the assessee is a society registered under section 12A of the Act and also u/s. 80 G of the Act. It filed its return of income on 30.03.2013 declaring nil income. During the course of assess....
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.... income. The fact that the donee is a charitable institution is evidenced by the order dated 31.03.2011 passed by the DIT(E) u/s 80G of the Act covering the period A.Y. 2011-12 onwards. The allegation of the Assessing Officer in the assessment order that the assessee had not furnished details of past years accumulations etc. was stated to be factually incorrect as the requisite information had been filed vide letter dated 05.02.2015 addressed to the AO. It was argued that the donation to Subros Educational society was supported by the confirmation of the donee, resolution of the Board of Governors and the order passed u/s 80G of the Act by the DIT(E). Various decisions were relied upon to support the proposition that donation to another cha....
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....he rival arguments made by both the sides and perused the material available on record. From the various details filed in the paper book we find the assessee, during the course of assessment proceedings has filed complete details of donation of Rs. 2 crores including a resolution of the Board of Governors approving the donation and the confirmation of the donee. We find merit in the arguments of the Ld. Counsel for the assesee that the Assessing Officer could not enquire into the selection of the donee or the purpose of the donation unless the genuineness is doubted. It has been held in various decisions that donation by one charitable institution to another such institution is permissible in law and would be treated as application of incom....
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....ontinuing medical education (CMEs) events by eminent cardio surgeons/cardiologists and the assessee had furnished only two vouchers for Rs. 11,16,000/-. According to the Assessing Officer the details furnished by the assessee were brief and it was not possible to examine the allowability of said expenditure. He observed that the reports of activities undertaken along with relevant bills and vouchers were not placed on record and the co-relation of the expenditure with the aims and objects of the assessee was not established. In view of the above and in absence of supporting documents the Assessing Officer made addition of Rs. 1,38,84000/- to the total income of the assessee. 11. Before CIT(A) it was submitted that the payment of Rs. 1.50 c....
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....is in appeal before the Tribunal. 14. After hearing both the sides we find the Assessing Officer made an addition of Rs. 1,38,84,000/- out of the sponsorship expenses of Rs. 1,50,000/-payable to M/s. Escort Heart Institute and Research Centre on the ground that assessee did not produce the necessary details. We find the Ld. CIT(A) allowed the deduction so claimed, the reasons of which have already been reproduced in the preceding paragraph. Although the amount of Rs. 1.50 crores has been claimed as sponsorship fee payable for organizing seminars and continuing medical education events, however, the assessee furnished only 2 vouchers for Rs. 11,16,000/- which the Assessing Officer has allowed. In our opinion the assessee is duty bound to fu....