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2022 (7) TMI 1416 - AT - Income TaxDisallowance of the deduction claimed u/s 35AC - making the donation to M/s.Navjeevan Charitable Trust - HELD THAT:- Issue decided in favour of assessee as relying on P.M. Bhimani Orgochem Pvt. Ltd. [2021 (12) TMI 987 - ITAT AHMEDABAD] assessee has made the donation as per the provisions of the Income Tax Act and no defect was pointed out by the Assessing Officer or by the CIT(A) regarding the donation to Navjeevan Charitable Trust. In fact, the Revenue authorities could not establish that the said amount was returned back to the assessee from any of the records as well. Decided in favour of assessee.
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