TaxTMI 
TaxTMI 
2024 (1) TMI 62
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....t year 2010-11. 2. In this appeal, the assessee has raised the following grounds:- "The Grounds of Appeal mentioned hereunder are without prejudice to one another:- 1. On the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), NFAC erred in confirming the Notice issued u/s. 148 without obtaining requisite satisfaction as required u/s. 151(2) of the Income Tax Act and therefore the said Notice is void ab initio and bad in law. 2. On the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), NFAC erred in confirming the action of assessing officer i,e. not disposing of the complete objections raised by the assessee during the course of reassessment procee....
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....declaring a total income of Rs. 2,17,44,883 after claiming a deduction of Rs. 35,00,000 under section 35-AC of the Act. The return filed by the assessee was processed under section 143(1) of the Act. Subsequently, on the basis of information received from the DCIT, Central Circle-2(1), Mumbai that Navjeevan Charitable Trust has accepted donations in cheque, which was later on returned in cash to the donor after deducting the commission and the assessee is one of the beneficiaries who has claimed deduction of the donation made to Navjeevan Charitable Trust, proceedings under section 147 of the Act were initiated and notice under section 148 of the Act was issued on 24/03/2017. During the reassessment proceedings, the assessee was asked to sh....
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....of the assessee. The learned CIT(A), vide impugned order, upheld the initiation of reassessment proceedings under section 147 of the Act and also dismissed the appeal filed by the assessee against disallowance of deduction claimed under section 35-AC of the Act. Being aggrieved, the assessee is in appeal before us. 4. During the hearing, at the outset, the learned Authorised Representative submitted that a similar issue in respect of the donation made to Navjeevan Charitable Trust has been decided in favour of the assessee in the preceding assessment year. 5. On the other hand, the learned Departmental Representative ("learned DR") by vehemently relying upon the orders passed by the lower authorities submitted that the initial notific....
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....re the Co-ordinate Bench of the Tribunal in assessee's own case in Ravindra K. Reshamwala v/s DCIT, in ITA No.2648/Mum./2022, for the assessment year 2009-10, wherein assessee claimed deduction under section 35-AC of the Act in respect of donation made to Navjeevan Charitable Trust. The Co-ordinate Bench of the Tribunal vide its order dated 03/04/2023 decided the issue in favour of the assessee by observing as under:- "10. Considered the rival submissions and material placed on record, we observe from the record that assessee has raised grounds challenging the reopening as well as on merit. Since the issue involved is covered in favour of the assessee on merits, we do not intend to go into jurisdictional issue at this stage. We kep....
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....sessee as recipient of cash and there was no substantiated statement that the appellant received the cash back from the trust. However, in the light of search findings, Ld. CIT(A) confirmed the stand of Ld. AO. Aggrieved, the assessee is in further appeal before us. 6. After going through documents on record, it could be seen that the assessee had given donation on 21/06/2004 against valid receipt issued by the Trust. The donation was made through cheque which got cleared from assessee's bank account. The assessee was issued requisite Form No.58A by the trust. The trust had valid registration at the time of making of donation. The approval was withdrawn only subsequently vide notification dated 30/11/2016. Further, it is evident fr....
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....ore this Tribunal vide common order dated 30/09/2019. The coordinate bench, vide para-7, held that that the assessee had adduced evidence to establish that payment of donation to Navjivan Charitable Trust and the onus had shifted to Ld.AO. However, Ld. AO failed to conduct any inquiry before making disallowance and did not brought on record any fact to establish that donation given by the assessee was subsequently returned back in cash except mere allegations. Reliance was placed on the decision of Hon'ble Delhi High Court in CIT V/s A and A Bakery P. Ltd. (2008 302 ITR 51) to support the conclusions. Finally, the disallowance was deleted. We find that fact to be pari-materia the same in this year. The assessee has duly discharged the onus ....