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2020 (3) TMI 1340 - AT - Income TaxDeduction u/s.35AC on account of donation given by the appellant - as submitted that appellant has given donation to the registered Charitable Trust by Account Payee cheques relying on the documents produced before him by the trustee of the trust - Also appellant has submitted the receipts issued by the trust to the A.O. at the time of scrutiny proceedings. Merely on the basis of survey conducted by Investigation Wing, the donation should not be disallowed. - HELD THAT:- AO failed to conduct any inquiry before making disallowance and did not brought on record any fact to establish that donation given by the assessee was subsequently returned back in cash except mere allegations. Reliance was placed on the decision of Hon’ble Delhi High Court in CIT V/s A and A Bakery P. Ltd. [2007 (3) TMI 235 - DELHI HIGH COURT] to support the conclusions. Finally, the disallowance was deleted. We find that fact to be pari-materia the same in this year. The assessee has duly discharged the onus casted upon him and it was incumbent upon Ld. AO to refute the same. However, no such inquiry has been conducted and the disallowance has been made on mere allegations. Therefore, respectfully following the earlier order [2019 (9) TMI 1541 - ITAT MUMBAI] we delete the disallowance as made by Ld. AO.
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