2025 (7) TMI 1749

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....e learned Assessing Officer pertaining to Specific Donation received with Specific Directions of Rs. 10,21,500.00 for FY. 2010-11 (AY. 2011-12) 2) The Learned Commissioner of Income Tax (Appeals) erred upon perusing and examining the detailed submission and evidence pertaining to Specific Donation with Specific Directions made in course of appeal proceedings. 3) The Learned Commissioner of Income Tax (Appeals) erred upon in perusing the judicial precedents pertaining to the subject submitted on records and giving a reasoned order. 4) The appellant craves leave to add, alter, amend or modify any of the grounds of appeal at any time before the time of hearing and make the necessary submissions." 2. Brief facts of the case are that asse....

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..... 10,21,500/- were credited to patient medical fund. This confirmations / letters from donors were not readily available with the trustees. It was explained to the assessing officer that only working trustee that Dr. J.D. Samant who was known and having confidence of leprosy patient were not well and died unexpectedly on 19.01.2018. Dr. Samant used to take medical requirement, legal and social obligation. General or specific donations collected by him and all formalities were attended by him. Other trustees were not aware about working of trust. On account of his sudden death, no one from management trustees were aware. Thus, specific donation letters were not immediately available for submission. Later on his wife, Smt. J.J. Samant has sta....

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....nation of Rs. 10,21,500/-. The assessing officer treated such receipt as a 'general receipt' instead of 'corpus donation' for the want of directions from donor. We find that explanation of the assessee before ld CIT(A) was that the direction letters from donors were not readily available and non-availability of such letter was explained. It was explained that Dr. Samant used to look after compliance work of assessee trust, who expired. During first appellate stage, the assessee furnished such direction letters, copies of directions letters from various donors are also placed on record at page no. 90 to 95 of paper book. The ld. AR by referring such letter would submit that donation of Rs. 5,00,000/- was received from Sanjay M Naik vide cheq....

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..... DR) for the revenue supported the order of Assessing Officer / ld. CIT(A). 6. I have considered the rival submissions of both the parties and have gone through the orders of lower authorities carefully. I have also deliberated on various case laws relied by ld. AR of the assessee. On careful consideration of fact, I find that a very short dispute is involved in the present appeal that is whether the donation received by assessee is general or a capital receipt for the purpose of corpus of assessee trust. During assessment, the assessing officer treated the donation of Rs. 10,21,500/- as a general donation for the want of letter of direction from donor. However, during the first appellate stage, the assessee furnished direction letter fro....