https://www.taxtmi.com/caselaws?id=295273 The appeal contested the disallowance of deduction claimed under section 35AC for a donation of Rs. 15,00,000 made to a registered Charitable Trust. The Tribunal found in favor of the appellant, noting similar cases where the deduction was allowed and shifting the burden to the Assessing Officer to prove otherwise. As the AO failed to provide evidence or conduct inquiries regarding the donation's legitimacy, the disallowance was deemed baseless, leading to its deletion. The appeal was partly allowed based on this decision. en-us Thu, 12 Mar 2020 00:00:00 +0530 Thu, 27 May 2021 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295273 The appeal contested the disallowance of deduction claimed under section 35AC for a donation of Rs. 15,00,000 made to a registered Charitable Trust. The Tribunal found in favor of the appellant, noting similar cases where the deduction was allowed and shifting the burden to the Assessing Officer to prove otherwise. As the AO failed to provide evidence or conduct inquiries regarding the donation's legitimacy, the disallowance was deemed baseless, leading to its deletion. The appeal was partly allowed based on this decision. Case-Laws Income Tax Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295273