2020 (2) TMI 31

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.... in ITA No.2318/Ahd/2017 for A.Y.2014-15. 2. The Revenue has proposed the following question, as substantial question of law: "Whether Appellate Tribunal has erred in law and on facts in upholding the order of CIT(A) deleting disallowance of donation amounting to Rs. 96,25,000/- under Section 35(1)(ii) of the Act" 3. The assessee filed its return of income for the year under consideration on 09.09.2014 declaring total income at Rs. 31,23,870/-. A notice was issued under Section 143(2) of the Act by the Assessing Officer, calling upon the assessee to explain as to why the deduction of Rs. 96,25,000/-, claimed under Section 35(1)(ii) being donation for scientific research of the I.T.Act, 1961, should not be disallowed. According to the As....

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....ctivity in A.Y.2014-15 which was much before the cancellation notification issued by CBDT u/s. 35(1)(ii). The grounds of appeal are allowed." 5. The Revenue carried the matter before the Tribunal. After considering the facts and findings given by the CIT (Appeals), relying upon the decision in the case of S.G. Vat Care Private Limited in ITA No.1943/Ahd/2017, Tribunal confirmed the deletion made by the CIT (Appeals) on the ground that the there was no disparity of facts in the present case and in the case of S.G. Vat Care Private Limited (Supra). 6. Learned Senior Advocate Mr.M.R.Bhatt for the appellant submitted that there no appeal is filed by the Revenue against the decision of the Tribunal in the case of S.G.Vat Care Private Limited (....

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.... receiving donation was cancelled on 6.9.2016. There is no mechanism with the assessee to verify whether such donee was a genuine institute or not, which can avail donation from the society. 5. The ld. DR, on the other hand, contended that in the investigation it came to know about bogus affairs conducted by the donee. Hence, these donations are rightly been treated as bogus, and addition is rightly made. 6. We have duly considered rival contentions and gone through the record carefully. The AO is harping upon an information supplied by the survey tern of Calcutta. He has not specifically recorded statement of representative of the donee. He has not brought on record a specific evidence wherein donee has deposed that donations received ....