2023 (2) TMI 1454

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....ase, the learned Commissioner of Income Tax (A) erred in confirming the order of assessing officer without appreciating that the disallowance of donation on the basis of certain statements recorded of the Donee Trust without giving any opportunity to cross-examine the said persons is bad in law. 2. On the facts and in the circumstances of the case, the Id. Commissioner of Income Tax (A) failed to appreciate that at the time when the donation of Rs. 1,10,00,000/- was made by the appellant, the proper Approvals/Exemptions were in force and in favour of the said Trust i.e. Human genetics and population health. 3. On the facts and in the circumstances of the case, the Id. Commissioner of income tax (A] erred in confirming....

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....bmission alongwith copy of receipt issued by School of Human Genetics and Population Health. However, Assessing Officer has disallowed the claim of deduction under section 35(1)(ii) on the basis of information received from the survey action in the case of DGIT(Inv) that assessee had taken the accommodation entry in the form of donation. Aggrieved, assessee filed appeal before the Ld. CIT(A). The Ld. CIT (A) has dismissed the appeal of the assessee. 3. Heard both the sides and perused the materials on record. 4. Without reiterating the facts as elaborated above, the Assessing Officer has disallowed the claim of deduction under section 35(1)(ii) to the amount of Rs. 1,92,50,000/- as donation provided to School of Human Genetics an....

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....gation), Kolkata, the A.O has disallowed the claim of deduction u/s 35(1)(ii) of the Act to the amount of Rs. 19,25,000/- as donation provided to School of Human Genetics & Population Health (SHG& PH) on the ground that said concern was engaged in providing accommodation entries of donations. During the course of appellate proceedings before us the ld. Counsel filed paper book comprising copies of various document filed before the lower authorities i.e. donation receipt, copy of registration certificate issue du/s 12A, copy of notification of approval issued u/s 35(1)(ii) of the Act by the CBDT in the name of School of Human Genetics & Population Health (SHG& PH) etc. During the year under consideration the assessee has claimed deducti....

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....unal) held that where approval granted u/s 35(1)(ii) to Scientific Search Society was cancelled subsequently with retrospective effect, weighted deduction claimed by the assessee donor u/s 35(1)(ii) could not be denied, if there was valid and subsisting approval when donation was given. It is undisputed fact that at the time of making donation to School of Human Genetics & Population Health (SHG& PH) that concern was having valid approval granted under the act by the CBDT, therefore, subsequent cancellation of such approval retrospectively vide CBDT order dated 15.12.2016 cannot invalidate the assessee's claim of deduction u/s 35(1)(ii) of the Act. Following the decision of the Hon'ble jurisdictional High Court and the decisions of coordina....