TaxTMI 
TaxTMI 
1997 (12) TMI 91
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....ether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the deduction under s. 35CCA of the IT Act, 1961, for Rs. 15,00,000 in respect of donations of Rs. 7,50,000 each to Jayashree Gram Vikash Trust and Jagannath Rural Development Kendra?" 2. The facts are indeed very short and simple. The assessee claimed deduction under s. 35CCA of the IT Act in respe....
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....track of the movement of the institutions or to find out as to whether the rural development work was actually being carried out or not. We find ourselves in agreement with the view expressed by the Tribunal for the reasons indicated hereinbelow. 3. Under s. 35CCA of the IT Act, every assessee who incurs any expenditure by way of any sum which he donates to an association or institution which h....
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....ither the assessee did not make the payment to the aforesaid two institutions or that the certificate as required under sub-s. (2A) of s. 35CCA of the IT Act was not furnished by the assessee or that the two institutions were not granted approval for the purpose mentioned in s. 35CCA of the Act by the prescribed authority. The ground on which the deductions were disallowed were perhaps motivated b....
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....he assessee under s. 35CCA of the Act is made entitled to the claim of deduction only on his establishing that he made the payment to the institutions which had been approved for the mentioned in s. 35CCA of the Act and the approval has been granted by the prescribed authority. In our view, nothing more than that is required to be done by the assessee. In the case before us all these factors are p....