Cross-Examination Denied & Evidence Ignored – ITAT Remands Bogus Donation Addition

Gayatri Anand Education Society Vs. ITO (ITAT Delhi)

Cross-Examination Denied & Evidence Ignored – Tribunal Remands Bogus Donation Addition Assessee, registered charitable society, filed NIL return claiming exemption u/s 11. Based on information from Mumbai Investigation Wing about alleged bogus donations from Podar Group, AO reopened assessment u/s 147 & assessed income at ₹5.90 crores, adding (i) ₹1.50 crores as bogus donation & (ii) ₹4.40 crores corpus donation as revenue receipt. AO relied only on third-party statement of Mr. Kiritkumar Suba recorded u/s 131

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