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2019 (11) TMI 1436 - AT - Income TaxDonation u/s 35(1)(ii) - disallowance of weighted deduction and disallowance of weighted deduction - withdrawal of recognition u/s 35(1)(ii) in the hands of the payee organizations - HELD THAT:- As decided in NARBHERAMVISHRAM GUA [2018 (11) TMI 1314 - ITAT KOLKATA] there is absolutely no provision for withdrawal of recognition u/s 35(1)(ii) of the Act . Hence we hold that the withdrawal of recognition u/s 35(1)(ii) of the Act 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) of the Act. We direct the ld AO to grant deduction u/s 35(1)(ii) claimed in respect of the amounts of donations made to two Institutions.- Appeal of the assessee is allowed.
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