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2019 (9) TMI 1685 - ITAT AHMEDABADDeduction u/s 35(1)(ii) - expenditure incurred towards donation - assessee is the beneficiary of such bogus donation - rejection of claim of benefit of donation was made on the ground that by and under a notification being No. 79/2016 dated 06.09.2016 issued by CBDT the approval granted to such foundation has been withdrawn - HELD THAT:- The issue is squarely covered by and under several judgments passed by the Co-ordinate Bench including one of Thakkar Govindbhai Ganpatlal (HUF).2019 (7) TMI 1559 - ITAT AHMEDABAD] The said appeal preferred by the Revenue was rejected on the basis of the judgment passed in the matter of S. G. Vat Care Pvt. Ltd. [2019 (1) TMI 1694 - ITAT AHMEDABAD] passed by the Co-ordinate Bench in the identical issue. Since the donation has not been doubted by the Revenue in the case of the assessee, in the absence of any changed circumstances, respectfully relying upon the judgment passed by the Co-ordinate Bench we allow the appeal preferred by the assessee. Consequentially, the addition made by the authorities below is deleted. - Decided in favour of assessee.
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