2019 (6) TMI 1574

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rned Commissioner of income tax appeals for assessment years 2013- 14 and 201415 respectively wherein in learned Commissioner of income tax has sustained the addition of Rs. 500,000 each, being donation said to be bogus. 2. Brief facts of the case are that there was a survey action under section 132 of the income tax act on Naujeevan Charitable Trust on 27/10/2014. In the search action it was fou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve heard both the counsel and perused the records. Assessee has challenged the addition on various grounds. However the main issue remains that the challenge to the addition of Rs. 500,000 being given to charitable trust as donation on the ground that on the search of the said charitable trust it has been found that it has been incurring only bogus expenditure. This led to the presumption of the a....