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2018 (9) TMI 1827 - AT - Income TaxDisallowance u/s 35(1)(ii) - donation to “The School of Human Genetics and Population Health” - HELD THAT:- As decided in NARBHERAMVISHRAM GUA VERSUS DCIT, CENTRAL CIRCLE-4 (2) , KOLKATA [2018 (11) TMI 1314 - ITAT KOLKATA] the statements of the various parties and persons were recorded behind the back of the assessee and the AO did not allow opportunity of cross examination. In absence of opportunity of cross-examination no reliance could be made on such statements to draw any adverse inference against the assessee firm. The assessee firm denied its knowledge of the statements made by these institutes which were relied on by the Investigation Wing and the Assessing Officer. We note that not providing the opportunity of cross-examination is against the principle of natural justice and for that we rely of the judgment of CIT vs. Dharam Pal Prem Chand Ltd. [2007 (5) TMI 131 - HIGH COURT, DELHI]. The withdrawal of recognition u/s 35(1)(ii) in the hands of the payee organizations would not affect the rights and interests of the assessee herein for claim of weighted deduction u/s 35(1)(ii). As relying on DCIT, CIRCLE-12 (1), KOLKATA VERSUS M/S MACO CORPORATION (INDIA) PVT. LTD. [2018 (3) TMI 811 - ITAT KOLKATA] we direct the AO to grant deduction u/s 35(1)(ii). Also See TUSHAR CHAWDA VERSUS I.T.O., WARD-31 (4) , KOLKATA [2018 (3) TMI 1405 - ITAT KOLKATA] - Decided in favour of assessee.
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