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2019 (6) TMI 733 - AT - Income TaxDenial of claim of deduction u/s 35(1)(iii) - Donation to School of Human Genetics and Population Health - A.O. declined the claim of deduction on the plea that the institution is not genuine - HELD THAT:- As the facts and circumstances during the year under consideration are exactly similar wherein donation given to School of Human Genetics and Population Health was declined by the A.O. Discussing the very same factual position as discussed in the instant case, the disallowance was deleted by the Tribunal after having a detailed observation as stated above. Respectfully M/S P.R. ROLLING MILLS PVT. LTD. VERSUS D.C.I.T., CIRCLE-3, JAIPUR [2018 (7) TMI 737 - ITAT JAIPUR] and M/S MACO CORPORATION (INDIA) PVT. LTD. [2018 (3) TMI 811 - ITAT KOLKATA] we do not find any merit in the disallowance so made by the A.O. Hence, we direct the A.O. to delete the same. - Appeal of the assessee is allowed.
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