Addition justified for Sham Transaction of receipt of donation

Ninaidevi Shikshan Prasarak Mandal Vs ITO (ITAT Pune) It is settled position of law that the burden of proving the genuineness of transaction of receipt of donation is always on the assessee. This burden can be discharged by him be leading necessary evidence or from the circumstantial evidence. In the absence of any positive evidence from the assessee, the AO as well as the appellate authority would be justified applying the test of human probabilities and can draw an adverse inference against the assessee. The reference can be made to the judgement of the Hon’ble Supreme Court in the case o...