https://www.taxtmi.com/caselaws?id=459135 The Tribunal allowed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeal)-5, Kolkata, for the assessment year 2015-16. The Tribunal determined that the assessee was entitled to the weighted deduction under section 35(1)(ii) of the Income Tax Act, 1961, for donations made to approved institutions, despite allegations of bogus donations and the withdrawal of recognition by the CBDT. The Tribunal emphasized the importance of procedural fairness, particularly the right to cross-examination, and directed the Assessing Officer to allow the claimed deductions, aligning with the precedent set in the Narbheram Vishram case. en-us Wed, 13 Nov 2019 00:00:00 +0530 Sat, 30 Nov 2024 10:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459135 The Tribunal allowed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeal)-5, Kolkata, for the assessment year 2015-16. The Tribunal determined that the assessee was entitled to the weighted deduction under section 35(1)(ii) of the Income Tax Act, 1961, for donations made to approved institutions, despite allegations of bogus donations and the withdrawal of recognition by the CBDT. The Tribunal emphasized the importance of procedural fairness, particularly the right to cross-examination, and directed the Assessing Officer to allow the claimed deductions, aligning with the precedent set in the Narbheram Vishram case. Case-Laws Income Tax Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459135