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2019 (6) TMI 1048 - ITAT MUMBAIDisallowance of deduction u/s 35(1)(ii) - assessee claimed 175% of total donation - approval of Institution namely SHG&PH has been withdrawn by CBDT w.e.f. 01.04.2007 vide notification dated SO 2961(E) 82 of 2016 dated 15.09.2016 - AO disallowed weighted deduction holding that the CBDT has withdrawn the notification dated 4/2010 dated 28.01.2010 - HELD THAT:- As decided in M/S. MOTILAL DAHYABHAI JHAVERI AND SONS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX 19 (2) , MUMBAI [2019 (4) TMI 1615 - ITAT MUMBAI] withdrawal of deduction u/s 35(1)(ii) of the Act due to withdrawal of recognition with retrospective effect . In any case, we find that the provisions of section 35(1)(ii) of the Act vide its Explanation reproduced hereinabove clearly proves that the donor (i.e assessee herein) cannot be affected due to subsequent withdrawal of recognition with retrospective effect. We direct the ld AO to grant deduction u/s 35(1)(ii) - Decided in favour of assessee.
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