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2019 (6) TMI 1504 - AT - Income TaxClaim of deduction u/s 35(1)(ii) - Disallowance holding that donation made to School of Human Genetics & Research health, Kolkata as bogus - HELD THAT:- The issue of allowability of deduction in respect of donation to School of Human Genetics and Population Health is squarely covered by the decision of the Coordinate Bench in the case of M/s P.R. Rolling Mills Pvt. Ltd. Vs DCIT [2018 (7) TMI 737 - ITAT JAIPUR] AND DCIT Vs Maco Corporation (India) [2018 (3) TMI 811 - ITAT KOLKATA] as considered the issue in regard to very same trust i.e. SGHPH and holds that prior to the date of donation under cancellation of registration has happened and there is absolutely no provision of withdrawal of recognition under section 35(1)(ii). Provisions of the Act are very clear that the payer (the assessee herein) would not get affected if the recognition granted to the payee had been withdrawn subsequent to the date of contribution by the assessee. Hence no disallowance u/s 35(1)(ii) - Decided in favour of assessee.
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