TaxTMI 
TaxTMI 
2021 (10) TMI 554
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.... section 143(3) read with section 147 of the Income Tax Act, 1961. However, at the time of hearing, the ld. counsel for the assessee has not pressed this ground for adjudication, and therefore, the same stands dismissed for want of prosecution. 3. In ground no. 2 along with sub-grounds, the sole issue involved is that the ld. CIT(A) has erred in confirming order of the AO in rejecting the claim of the assessee for deduction under section 35(1)(ii) in respect of donations given to School of Human Genetics and Population Health, Kolkata, which is a charitable institution and was having registration under section 12A of the Income Tax Act, 1961. 4. Facts in brief are that the assessee earns income from business and other sources. It has ....
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....ssessee was bogus, which was accordingly disallowed by the AO and added to the total income of the assessee. Appeal to the ld. CIT(A) did not bring any relief to the assessee. 5. Before us, at the outset, the ld. counsel for the assessee contended that the issue of donation so made to the institutions based in Kolkata has been settled by the Hon'ble Gujarat High Court in the case of PCIT Vs. Thakkar Govindbhai Ganpatlal HUF in appeal no. 881 of 2019 dated 20.1.2020, which was based on the decision of ITAT, Ahmedabad in the case of SG VAT Care Pvt. Ld. Vs. ITO, ITA No. 1943/Ahd/2017 dated 15.1.2019. Since the facts of the present case are identical and reasons for disallowance by the Department were also similar, the claim of the asse....
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.... and thereafter came to the conclusion that the onus placed on the assessee has been discharged and no interference in the order of the ITAT is required. The Hon'ble Court, thus allowed claim of donation made to M/s. Herbicure Healthcare Bio-Herbal Research Foundation). For the consideration of the issue on hand, it is imperative upon us to reproduce the relevant part of the Hon'ble Gujarat High Court's order as under: "6. Learned Senior Advocate Mr. M.R. Bhatt for the appellant submitted that there no appeal is filed by the Revenue against the decision of the Tribunal in the case of S.G. Vat Care Private Limited (Supra). It would therefore be germane to refer to the following findings, given by the Tribunal in the case....
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....ssee to verify whether such donee was a genuine institute or not, which can avail donation from the society. 5. The ld. DR, on the other hand, contended that in the investigation it came to know about bogus affairs conducted by the donee. Hence, these donations are rightly been treated as bogus, and addition is rightly made. 6. We have duly considered rival contentions and gone through the record carefully. The AO is harping upon an information supplied by the survey tern of Calcutta. He has not specifically recorded statement of representative of the donee. He has not brought on record a specific evidence wherein donee has deposed that donations received from the assessee was paid back in cash after deducting commission. ....