https://www.taxtmi.com/caselaws?id=461866 ITAT Ahmedabad allowed the appeal regarding disallowance of weighted deduction under section 35(1)(ii) for alleged bogus donation. The Tribunal held that the AO relied solely on general information from survey team without recording specific statements from donee representatives or obtaining concrete evidence that donations were returned in cash after deducting commission. Since no cross-examination was conducted and no specific reply confirming non-receipt or cash repayment was obtained, the donation could not be doubted. The cancellation of the donee's certificate occurred two years post-donation, making it a subsequent discovery that cannot retrospectively invalidate the donation. en-us Mon, 16 Oct 2023 00:00:00 +0530 Sat, 03 May 2025 10:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461866 ITAT Ahmedabad allowed the appeal regarding disallowance of weighted deduction under section 35(1)(ii) for alleged bogus donation. The Tribunal held that the AO relied solely on general information from survey team without recording specific statements from donee representatives or obtaining concrete evidence that donations were returned in cash after deducting commission. Since no cross-examination was conducted and no specific reply confirming non-receipt or cash repayment was obtained, the donation could not be doubted. The cancellation of the donee's certificate occurred two years post-donation, making it a subsequent discovery that cannot retrospectively invalidate the donation. Case-Laws Income Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461866