2019 (1) TMI 1694

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....ajpal Yadav, Assessee is in appeal before the Tribunal against order of ld.CIT(A), Gandhinagar dated 21.7.2017 passed for the Asstt.Year 2014-15. 2. In the first ground of appeal, the grievance of the assessee is that the ld.CIT(A) has erred in confirming addition of Rs. 8,75,000/- on account of alleged bogus donation to Herbicure Healthcare Bio-Herbal Research Foundation. 3. Brief facts ....

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....s. Appeal to the ld.CIT(A) did not bring any relief to the assessee. 4. Before us, the ld.counsel for the assessee contended that donations were given on 25.3.2014. At that point of time, donee was notified as eligible institution and fall within the statutory eligibility criterion.  Certificate for receiving donation was cancelled on 5.9.2016. There is no mechanism with the assessee to ve....

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.... donation made by the assessee cannot be doubted. Neither representatives of the donee have been put to cross-examination, nor any specific reply deposing that such donation was not received, or if received the same was repaid in cash, has been brought on record. In the absence of such circumstances, donation given by the assessee to the donee, on which the assessee no mechanism to check the verac....