LAWS(MAD)-2019-12-579

KRUPA TRADING CO., Vs. INCOME TAX OFFICER

Decided On December 13, 2019
Krupa Trading Co., Appellant
V/S
INCOME TAX OFFICER Respondents

JUDGEMENT

(1.) This tax case appeal has been filed against the order of the Income Tax Appellate Tribunal 26.04.2017 in I.T.A.No.3219/Mds/2016 in partly allowing the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) by which the appeal filed by the assessee was partly allowed.

(2.) The facts of the case are as follows:

(3.) The donation was made only through A/c payee cheque. M/s.Herbicure also confirmed the donation received by the respondent vide letter dated 26.12.2014. A copy of the Trust's Corporation Bank Statement in which the donation was received, was also sent to the respondent by the organization.