2019 (8) TMI 1505

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....bai (in short 'ACIT/ AO') for the A.Ys. 2012-13 & 2014-15 vide orders dated 26.10.2016, 15.11.2016 under section 143(3) of the Income Tax Act, 1961 (hereinafter 'the Act'). 2. The only common issue in these two appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of claim of deduction under section 35(1)(ii) of the Act in regard to donation given to School of Human Genetics & Population Health (SHG&PG), which is notified under section 35(1)(ii) of the Act. The issue is common in both the years and facts and circumstances are exactly identical except the quantum. Hence, I will take the facts from AY 2012-13 in ITA No. 5121/Mum/2018. The grounds raised in AY 2012-13 read as under: ....

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....arried out on 27.01.2015 at the registered/ Administrative offices of HHBRF and SHGPH by DDIT (Investigation) Kolkata. Consequent to such actions by the DDIT (Investigation) Kolkata information was received through DGIT (Investigation) Mumbai, by the AO that assessee had taken accommodation entries of donations wherein deduction u/s.35(1)(ii) amounting to Rs. 3,00,000/- was claimed by the assessee for A.Y. 2012-13 by claiming a donation of Rs. 3 lacs made to School of Human Genetics and Population Health. It was based on such information received by the AO that reasons were recorded for reopening the assessment and notice under section 148 of the Act dated 28.01.2016 was issued to the assessee. 4. The AO noted that the assessee has claim....

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.... 35(1)(ii), which is enclosed at page 17. At the time of making donation to the said institution on 27/03/2012, the said Institution was having all the requisite certificates / approvals / recognitions necessary for it being eligible to receive such donation u/s. 35 (1) (ii) of the Act. The learned Counsel stated that in course of the assessment proceeding copies of the receipts, approvals and recognitions were submitted. The recognition / approval as envisaged in the section are not given to all and sundry. There is elaborate procedure laid down for such purpose, which involves, among other, rigorous verification process by the Government / Government Institutions. The concerned Institution has to make application in the prescribed form an....

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....ed 01.04.2013. vi) Registered under foreign Contribution (Regulation Act 1976 - Regn. No. 147120595 dated 14.06.2002. 6. In view of the above submissions, it was claimed that exactly on identical issues the co-ordinate Bench of this Tribunal 'B' Bench Kolkata in the case of DCIT vs. Maco Corporation (India) Pvt. Ltd. in ITA No. 16/Kol/2017 vide order dated 14.03.2018 for AY 2013-14 has considered the issue in regard to very same trust i.e. SGHPH and holds that prior to the date of donation under cancellation of registration has happened and there is absolutely no provision of withdrawal of recognition under section 35(1)(ii) of the Act. Hence, allowed the claim of the assessee by observing in Para 8.1 and 8.5 as under: - ....