2020 (3) TMI 1340

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....Manoj Kumar Aggarwal, J. 1. Aforesaid appeal by assessee for Assessment Year [in short referred to as 'AY'] 2013-14 contest the order of Ld. Commissioner of Income-Tax (Appeals)-55, Mumbai, [in short referred to as 'CIT(A)'], Appeal No. CIT(A)-55/ACIT -17(1)/IT-406/2017-18 dated 19/06/2018. The only ground pressed before us is ground no. 2 which read as under:- 2. The Learned Commissio....

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.... (AR), at the outset, submitted that similar issue arose in assessee's own case for AYs 2009-10, 2012-13 & 2014-15 before this Tribunal Vide ITA Nos.5874-76/Mum/2018 common order dated 30/09/2019 wherein similar deduction claimed by the assessee has been allowed, finding merits in the factual matrix. The copy of the order has been placed on record. The Ld. DR submitted that the donations were not ....

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....ments, the trust was duly registered u/s 12A, holding a valid PAN and also registered under FCRA, 1976. Believing the same, the donations were given in good faith which were duly supported by the receipts issued by the trust to the assessee. Therefore, the claim of deduction u/s 35AC was valid claim. However, not convinced, the said deduction was denied to the assessee. The same upon confirmation ....