Tax Assessment Reopened u/s 147; Weighted Deduction Claim Denied Due to Alleged Lack of Donation Receipt Evidence.

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....Reopening of assessment u/s 147 - Disallowing claim of weighted deduction of 175% under section 35(l)(ii) on the ground that donation receipt is not submitted - Allegation of providing accommodation entries - upon reopening on the basis of the same information the Assessing Officer made the assessment disallowing the payment. There is no further material brought on record by the Assessing Officer. The assessee has submitted the payment evidence. The same was through banking channel. - Claim cannot be denied - AT....