2020 (1) TMI 1477

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....sessee is in appeal before the Tribunal against order of ld.CIT(A)-10, Ahmedabad dated 22.3.2018 passed for the Asstt.Year 2014-15. 2. Only effective ground raised in this appeal of the assessee is that the ld.CIT(A) has erred in confirming addition of Rs. 5,25,000/- on account of donation made by the assessee to Herbicure Healthcare BioHerbal Research Foundation. 3. Facts in brief are that ....

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....ed to the Revenue that this concern was misusing the benefit of notification issued by the Income Tax Department. It has been getting donations from various sources, and after deducting certain amount of commission, these donations were refunded in cash. On the basis of that survey report registration granted to its favour was cancelled. On the basis of the outcome of that survey report, the ld.AO....

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.... rival contentions and gone through the record carefully. The AO is harping upon an information supplied by the survey team of Kolkatta. He has not specifically recorded statement of representatives of the donee. He has not brought on record any specific evidence wherein donee has deposed that donations received from the assessee was paid back in cash after deducting commission. On the basis of ge....