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2019 (4) TMI 1928 - ITAT MUMBAIBogus contribution to Navjeevan Charitable Trust u/s 35AC - HELD THAT:- As decided in Maco Corporation (India) Pvt. Ltd. [2018 (3) TMI 811 - ITAT KOLKATA] donation given by the assessee to the trust is valid and assessee is entitled to deduction as on the date of making donation the said trust was having a valid exemption certificate to accept the donations. The facts of the case before us are substantially similar to the one as decided by the Coordinate bench and therefore following we hold the same view that assessee is entitled to deduction of ₹ 10,00,000/- under section 35AC of the Act. Since we have decided the issue on merits in favour of the assessee,
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