TaxTMI 
TaxTMI 
TaxTMI 
2019 (6) TMI 1684
X X X X Extracts X X X X
X X X X Extracts X X X X
....mmodation entry in the name of donation." 2. Rival contentions have been heard and record perused. In this case, the A.O. has declined the assessee's claim of deduction U/s 35(1)(iii) of the Act in respect of donation of Rs. 50,00,000/- paid to M/s School of Human Genetics & Population Health, Kolkata, an institution engaged in scientific research and notified by the Central Board of Direct Taxes vide notification No. 4/2010 dated 28/01/2010. The A.O. also made addition of Rs. 7.00 lacs treated as undisclosed expenditure for acquiring accommodation entry in the name of donation to M/s School of Human Genetics & Population Health, Kolkata. 3. By the impugned order, the ld. CIT(A) deleted the addition by following the order of the Coordinate Bench dated 05/07/2018. 4. At the outset, the ld AR of the assessee placed on record the order of the Coordinate Bench wherein under similar facts and circumstances, disallowance of donation given to M/s School of Human Genetics & Population Health, Kolkata was allowed by the Tribunal after having a detailed observation in its order dated 05/7/2018. 5. We have considered the rival contentions and carefully gone through....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t generally speaking be applied retrospectively, where the result would be to create new disabilities or obligations, or to impose new duties in respect of transactions already accomplished. Further, a statute which not only changes the procedure but also creates new rights and liabilities shall be continued to be prospection in operation, unless otherwise provided, either expressly or by necessary implications. Similarly in the case of CIT(Central-1), Delhi Vs Vatika Township Pvt. Ltd. (supra), the Hon'ble Supreme Court has held that the beneficial amendment which effects the public generally and where to confer such benefit appears to have been the legislators object, then the presumption would be that such a legislation, giving it a purposive construction, would warrant it to be given retrospective effect. Thus the retrospective effect can be given only for the beneficial amendments but not to put the additional burden that too on third party. Further the explanation to Section 35(1) of the Act also provides that deduction to association), university, college or other institution to which clause (ii) or clause (iii) applies, shall not be denied merely on the ground that, sub....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in short), Ministry of Finance (Department of Revenue), Government of India, u/s 35 (1)(ii) of the Act. b) SGHPH was also recognized as a scientific industrial research organization (SIRO) by Ministry of Science & Technology, Government of India. The renewal of recognition as SIRO by the Department of Scientific and industrial Research under the Scheme on Recognition of Scientific and Industrial Research Organisation, 1988 was made for the period from 1.4.2010 to 31.3.2013 vide communication in F.No. 14/473/2007-TU-V dated 17.6.2010. 8.2. At the outset, we find that the Taxation Laws (Amendment) Act, 2006 with retrospective effect from 1.4.2006 had introduced an Explanation in Section 35 of the Act which reads as under:- Section 35(1)(ii) - Explanation The deduction, to which the assessee is entitled in respect of any sum paid to a research association, university, college or other institution to which clause (ii) or clause (iii) applies, shall not be denied merely on the ground that, subsequent to the payment of such sum by the assessee, the approval granted to the association, university, college or other institution referred to in clause (ii) or c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....utive order but it is a "quasi judicial order". It is for this reason, Section 21 has no application in this case. 25. The general power, under Section 21 of the General Clauses Act, to rescind a notification or order has to be understood in the light of the subject matter, context and the effect of the relevant provisions of the statute under which the notification or order is issued and the power is not available after an enforceable right has accrued under the notification or order. Moreover, Section 21 has no application to vary or amend or review a quasi-judicial order. A quasi-judicial order can be generally varied or reviewed when obtained by fraud or when such power is conferred by the Act or Rules under which it is made. (See Interpretation of Statutes, Ninth Edition by G.P. Singh page 893). 26.************************* 27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting subSection (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2) Act 2004 (23 of 2004) and hence such power could be exercised by the CIT only on and after 01.10.2004. i.e. (assessment....