Deduction u/s 35(1)(ii) disallowed by AO based on Investigation...

Deduction u/s 35(1)(ii) disallowed by AO based on Investigation Wing's report alleging bogus donations receipts issued by institutions. ITAT held AO did not make independent inquiry to prove applicability of Investigation Wing's view to assessee. No material brought to disprove assessee's evidence regarding donations paid. No proof of cheque amount being ploughed back as cash to assessee. Subsequent withdrawal of recognition u/s 35(1)(ii) not a bar for allowing deduction for earlier donations. Assessee's claim u/s 35(1)(ii) allowed for both years. Assessee appeal allowed.