https://www.taxtmi.com/caselaws?id=295255 The Tribunal allowed the appeals, ruling in favor of the appellant and deleting the disallowance of the deduction under section 35AC of the Income Tax Act. The Tribunal found that the appellant had provided prima facie evidence of the donation, shifting the burden to the Assessing Officer to conduct further inquiry. As no substantial evidence of the donation being returned in cash was provided by the AO and no fault was found in the appellant's documents, the disallowance was deleted. The decision for the Assessment Year 2009-10 was held applicable to subsequent years as well. en-us Mon, 30 Sep 2019 00:00:00 +0530 Wed, 26 May 2021 08:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295255 The Tribunal allowed the appeals, ruling in favor of the appellant and deleting the disallowance of the deduction under section 35AC of the Income Tax Act. The Tribunal found that the appellant had provided prima facie evidence of the donation, shifting the burden to the Assessing Officer to conduct further inquiry. As no substantial evidence of the donation being returned in cash was provided by the AO and no fault was found in the appellant's documents, the disallowance was deleted. The decision for the Assessment Year 2009-10 was held applicable to subsequent years as well. Case-Laws Income Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295255