Sinhgad Technical Education Society v.

ACIT,Cental Circle Pune

At the very outset, Ld Counsel mentioned that the present
ground is raised without prejudice to the issues raised in
ground 1 to 4 of the appeal i.e the issue of validity of
reopening of the assessment, validity of the impugned order
and applicability of the provisions of 251(2) of the Act,
effects of contravention of the provisions of section 13(1)(d)
of the Act etc. As seen from the above paragraphs of this
order, we have set aside some of the issues for want of
relevant basic facts and findings. Taking us through the
ground, the Counsel narrated that the ITA No. 113/PN/10 A.Y:
1999-00 issue raised in the ground relates to if the sum of Rs
15,83,100/- said to be the donation to corpus of the trust, is
caught in the mischief of the provisions of section 11(1)(d)
of the Act or not. It is a matter of fact and neither the AO
has given the reasons of any kind nor the CIT(A) throw any
light on this matter. He simply commented that there is
explanation to show that these donations were specifically
towards corpus of the trust. But it is a fact that the
assessee furnished the copies of the receipts issued by the
donors to demonstrate his case. These evidences cannot be
brushed aside without disproving the credibility of these
evidences. Ideally, concern donors would have already been
examined. In any case, it is unfair to examine them after
lapse of 12 years now as the donations pertains to the year
ending March 1999. In our opinion, without straight away
allowing the ground, in view of the requirement of the
fairness in administration of the justice, CIT(A) is directed
to pass a speaking order giving his finding on merits too
after according the opportunity of being heard to the
assessee. We also find there is some discrepancy noted by the
revenue in making furnishing the details in the return
relating to the details of the corpus donations as discussed
in preceding paragraphs of this order while dealing with the
other grounds