| |
| The Tax Publishers2020 TaxPub(DT) 0850 (Kol-Trib) INCOME TAX ACT, 1961
Section 35(1)(ii)
As donation to SHG & PH 'School of Human Genetics and Population Health' was made while it was holding the approval in question, AO was directed to grant deduction as claimed and statement recorded on oath during survey could not be the sole basis for making disallowance.
|
Business deduction under section 35(1)(ii) - Donations given to SHG & PH - Disallowance on the basis of statement recorded on oath during survey at SHG & PH about provisioning of accommodation entry -
Assessee claimed deduction under section 35(1)(ii) of donations given to 'School of Human Genetics and Population Health' (SHG & PH). AO disallowed deduction on the ground that survey was conducted on SHG & PH and it came to light that donations received by cheque/RTGS were returned in cash to the donors. Held: The sole basis for making disallowance was statement recorded on oath during survey at SHG & PH. Other than said statement there was no evidence to show that assessee had received back the donation as suggested in general statement about providing accommodation entry. Thus statement recorded on oath during survey could not be the sole basis for making disallowance.As donation to SHG & PH 'School of Human Genetics and Population Health' was made while it was holding the approval in question, AO was directed to grant deduction as claimed.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
IN THE ITAT, KOLKATA BENCH
 SUBSCRIBE FOR FULL CONTENT
|