Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleravindra K. Reshamwala V. Dcit- Circle 17(1) 7/A Pil Court, 111 M.K. Road Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai- 400051 Churchgate, Mumbai- 400020 Pan: Aaafr2227C (Appellant) (Respondent) Assessee Represented By : Shri. Piyush Chhajed & Shri Sumit Mantri Department Represented By : Shri. Saurabh Kumar Rai
Section 35AC The Trustee accepted that all the expenses were bogus and the donations received in cheques were returned in cash to all the donors after deducting nominal commission. Consequently, Survey Action conducted by the Investigation wing on some of the donors have conclusively proved that the Trust indeed returned by donations in cash," 4. During scrutiny proceedings, authorised representative