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ITAT affirmed that the assessee's claim for weighted deduction under s. 35(1)(ii) must be allowed for the relevant years, holding that the AO's addition-based on an investigation report and an estimated 5% commission-was unsustainable because the AO failed to conduct any independent inquiry or produce material refuting documentary evidence of bona fide donations to the institution. The Tribunal noted absence of proof of diversion or plough-back of cheque payments, and reiterated that subsequent withdrawal of recognition under s. 35(1)(ii) does not retroactively preclude earlier deductions. The matter is remitted to the AO with a direction to allow the assessee's deduction claim in accordance with this order.
ITAT affirmed that the assessee's claim for weighted deduction under s. 35(1)(ii) must be allowed for the relevant years, holding that the AO's addition-based on an investigation report and an estimated 5% commission-was unsustainable because the AO failed to conduct any independent inquiry or produce material refuting documentary evidence of bona fide donations to the institution. The Tribunal noted absence of proof of diversion or plough-back of cheque payments, and reiterated that subsequent withdrawal of recognition under s. 35(1)(ii) does not retroactively preclude earlier deductions. The matter is remitted to the AO with a direction to allow the assessee's deduction claim in accordance with this order.
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