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| The Tax Publishers2020 TaxPub(DT) 4436 (Kol-Trib) INCOME TAX ACT, 1961
Section 35(1)(ii)
When assessee had given donation to donee organization, registration granted under section 35(1)(ii) by the competent authority was in force and just because this was withdrawn at a later date, assessee's claim for deduction could not be rejected.
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Business deduction under ection 35(1)(ii) - Scientific research expenditure - Disallowance on the ground of subsequent withdrawal of registration granted to donee organisation under section 35(1)(ii) -
Assessee made donation to M/s SHG & PH and claimed deduction under section 35(1)(ii). AO disallowed deduction on the ground that registration granted to donee organisation was withdrawn subsequently. Held: When assessee had given donation to donee organization, registration granted under section 35(1)(ii) by the competent authority was in force and just because this was withdrawn at a later date, assessee's claim for deduction could not be rejected. Accordingly, assessee was entitled for deduction under section 35(1)(ii).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2013-14
IN THE ITAT, KOLKATA BENCH
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