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2022 (8) TMI 750 - CALCUTTA HIGH COURTBogus donations - addition made as donation in question to the trust was not “genuine” - registration granted to those organisations / trusts u/s 35C were cancelled with retrospective effect - tribunal noted that there is nothing on record to show that the respondent/assessee connived with the scheme of arrangement between the concerns in bogus billing etc. and deleted the additions - HELD THAT:- We need not travel thus far to decide the substantial question of law in the case on hand as we are considering the case falling under Section 35 of the Act. In terms of Explanation to Section 35(1)(iii) of the Act, deductions to which the assessee is entitled to in respect of any sum paid to a research organisation, university etc. shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon’ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea & Ors. [2002 (10) TMI 3 - SUPREME COURT] We find the reasoning given by the tribunal to be just and proper and cannot be held to be perverse. In the result, the appeal filed by the revenue is dismissed.
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