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2020 (2) TMI 149 - AT - Income TaxClaim of deduction u/s.35(1)(ii) - HELD THAT:- This issue of sec. 35(1)(ii) deduction in case of “School of Human Genetic and Population Health” is no more res integra as per M/S PRAKASH PLY CENTRE PVT. LTD. AND PRAKASH PLY CENTRE PVT. LTD. VERSUS DCIT, CENTRAL CIRCLE-3 (3) , KOLKATA [2019 (9) TMI 976 - ITAT KOLKATA] At this stage that the department has come across various additional facts regarding the recipient’s settlement petition before the Income Tax Settlement Commission making it clear that it had been providing entities to all donors alike assessee. And also that its registration also stands cancelled. We hold that all these arguments carry no substance since the earlier co-ordinate bench (supra) has already considered all these aspects whilst deleting the similar disallowance. We therefore adopt the above detailed reasoning mutatis mutandis and direct the Assessing Officer to delete the impugned sec. 35(1)(ii) disallowance - Decided in favour of assessee.
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