1999 (9) TMI 64

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....t in this case and hence the notice is without jurisdiction. The respondents have filed an affidavit wherein they have given the reason for issue of the notice under section 148 in the instant case. The reason shown is that the assessee had claimed deduction under section 35CCA of the Act in respect of donation of Rs. 1,00,000 made to the Society for Integral Development which was approved by the prescribed authority at that time. Later, the certificate issued to the said society was withdrawn by the prescribed authority on March 3, 1987, with retrospective effect from December 13, 1982. The impugned notice under section 148 of the Act was issued to disallow the deduction granted to the assessee under section 35CCA of the Act, as accordi....

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....ty with retrospective effect from December 13, 1982. The withdrawal was made on March 3, 1987. We have heard Mr. J. D. Mistry, learned counsel for the petitioner, as also Mr. R. V. Desai, learned counsel for the respondents. We have perused the facts of the case. The only question that arises in this case is whether the assessee is entitled to get deduction under section 35CCA of the Act on the basis of the certificate granted to the society by the prescribed authority under section 35CCA of the Act which was valid and operative in the previous year relevant to the assessment year under consideration despite withdrawal of the same by the prescribed authority subsequently with retrospective effect. The law is now well-settled that the ass....