2025 (9) TMI 953

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...., AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 30.04.2025 for the AY 2011-12. 02. The only issue raised by the assessee is against the order of ld. CIT (A) upholding the order of the ld. AO thereby confirming the addition of Rs.20.00 lacs received by the assessee as donation....

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.... of Herbicure Health Care Bio-Harbal Research Foundation during the course of survey u/s 133A of the Act on 27.01.2015 that corpus donation was received by the said trust from Herbicure Health Care Bio-Harbal Research Foundation is not genuine and is in fact accommodation entry. Accordingly, the AO treated the corpus donation of Rs.20.00 lacs as not genuine and exemption u/s 11(1)(d) of the Act wa....

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....ates/ opportunities granted by the ld. Commissioner of Income-tax (Appeals). 05. After hearing the rival contentions and perusing the materials available on record, we find that in this case the assessee trust is registered u/s 12A of the Act vide order dated 28.07.2008. The case of the assessee was reopened u/s 148 of the Act on the basis of the statement of Director of the Herbicure Health Ca....