TaxTMI 
TaxTMI 
2020 (4) TMI 654
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....s in filling before the Hon'ble Tribunal. It was explained that the order of the CIT(A) dated 03-03-2014 received by the assessee on 02-04-2014. Hence, an appeal against the said appellate order was required to be filed on or before 31-05- 2014. The assessee has filed an affidavit stating therein the reason and circumstances causing the delay. It was submitted that due to shifting residence from Surat to Banaras, the delay was caused. So, there was no intention to not abide by provision of the law. Therefore, the assessee has seek to pardon for the same and the delay may kindly be condoned. 3. The ld. counsel further placing reliance on the decision of N. Balakrishanan v. M. Krishnamurthy (1998) 7 SCC 123 (SC) and Collector, Land Acquisi....
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....ere received through small lot from public and as each lot is below Rs. 25,000/-. 6. Brief facts of the case are that the AO noticed that the assessee credited a gift of Rs. 3,05,200/- claimed to be received on occasions of Diwali/holi and amount of 3,05,200/- being guru daxina income on pardharani vidhi by Yajmans. The assessee explained that the gift were received from his followers which were gifted in small amount of Rs. 10,1,20,151/- etc. However, the gift of Rs. 3,00,000/- was received from his father. Since no confirmation was filed of gift and the AO treated the same as unexplained. Accordingly, the AO made addition of Rs. 4,20,590/- on this account. 7. Being aggrieved, the assessee carried the matter before the ld. CIT(A). ....
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....n 08-08-2005. He further received an amount of Rs. 5200/- from devotees on Janmashtmi, Dipawali, Holi and Raxabandhan. The gift of assessee received from his father with love and affection and same should not be added in his return of income. Further, the gifts of Rs. 1,15,390/- were the gifts outside the ambit of section 56(v) as stood before 31.03.2006 and such these gifts were not chargeable to income tax under the head income from other sources. The ld. counsel supported this arguments by placing reliance on the decision of ITAT, Mumbai Bench in the case of Nirmal P. Athvale v. ITO (2008) 22SOT 197 (Mumbai). 9. Per contra, the ld. sr. DR relied on the order of lower authorities. 10. We have heard the rival submission and peruse....
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....e same is directed to be deleted. 11. Ground no. 4 & 5 are related to addition of Rs. 8,64,264/- representing 1/4th of expenses of Vrajyatra. 12. Brief facts of the cases are that the AO noticed that as per the statement furnished by the assessee of Rs. 33,12,700/- was collected from Vraj yatris and Rs. 34,57,055/- was incurred as expenses. Therefore, the AO observed that it could not be understood that how assessee has incurred expenses more than his receipts and also has shown honorarium of Rs. 1,80,320/- as taxable receipts. The assessee was asked to furnish the documentary evidences in support of expenses. The assessee has required to explain the same, however, no explanation was furnished hence the AO was disallowed 1/4th of the ....
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....vouchers of the expenditure incurred during the Yatra from Surat to banara. At the same time, he did not maintain bank account related to yatra. However, the assessee has furnished ledger of various expenses and expenditure details in excel sheet and templets. Therefore, the AO has not justified in disallowing the 1/4th of the expenses incurred by the assessee of Vraj yatra. 15. Per contra, the ld. Sr. DR relied on the order of the lower authorities. 16. We have heard the rival submissions and perused the material available on record. We find that the assessee has undertaken of Vraj yatra for which he has collected receipts amounting to Rs. 33,12,700/- and has incurred expenditure of Rs. 34,57,055/-. The detailed of the same were furn....