The Delhi High Court on Wednesday dismissed an appeal by the Union Government against an order by the Income Tax Appellate Tribunal exempting the birthday gifts of Uttar Pradesh Chief Minister Mayawati from Income Tax, saying that “she has fully discharged her obligations by disclosing the identities of all of her donors”.
The gifts had been donated by her supporters.
Dismissing the appeal, a Division Bench of the Court comprising Justice A.K. Sikri and Justice Suresh Kait said: “Mayawati has fully discharged her legal obligations by disclosing the identities of all of her donors.”
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“All the formalities, as per the law, have been met by the assessee and the donors. All the donors have admitted that they are great admirers of the assessee as she is working for the uplift of poor people,” the Bench said. “Further, the donors have proved their genuineness and capacity to make gifts, and there is no evidence on record to prove that the assessee has favoured the donors in any manner whatsoever by acquiring the gifts in question.”
“We are of the considered view that no substantial question of law arises. Therefore, we confirm the judgment passed by the Tribunal and dismiss the instant appeal,” the Bench stated.