https://www.taxtmi.com/caselaws?id=775033 The ITAT Chandigarh upheld the CIT(A)'s decision allowing reopening of assessment based on "reasons to believe" rather than mere "reasons to suspect." The AO had definite information that the assessee claimed deduction u/s 35(1) for donations made to Indian Medical Scientific & Research Foundation (IMSRF), which was providing bogus donation entries. The tribunal found the CIT(A)'s findings clear and dismissed the assessee's appeal on reopening grounds. Regarding the deduction u/s 35(1), the tribunal noted that IMSRF was not notified under this section, supporting disallowance of the previously allowed deduction. On interest charges, the tribunal upheld the CIT(A)'s direction to the AO to verify and charge mandatory interest as per law, finding nothing objectionable in this approach. The assessee's appeal was dismissed on all grounds. en-us Tue, 01 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775033 The ITAT Chandigarh upheld the CIT(A)'s decision allowing reopening of assessment based on "reasons to believe" rather than mere "reasons to suspect." The AO had definite information that the assessee claimed deduction u/s 35(1) for donations made to Indian Medical Scientific & Research Foundation (IMSRF), which was providing bogus donation entries. The tribunal found the CIT(A)'s findings clear and dismissed the assessee's appeal on reopening grounds. Regarding the deduction u/s 35(1), the tribunal noted that IMSRF was not notified under this section, supporting disallowance of the previously allowed deduction. On interest charges, the tribunal upheld the CIT(A)'s direction to the AO to verify and charge mandatory interest as per law, finding nothing objectionable in this approach. The assessee's appeal was dismissed on all grounds. Case-Laws Income Tax Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775033