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2020 (7) TMI 243 - AT - Income TaxDeduction u/s 35(1)(ii) - donation to SHG&PH [School of Human Genetics & Research health, Kolkata] - whether or not the subsequent cancellation of registration to SHG&PH, vide CBDT order dated 15.09.2016, with retrospective effect, can invalidate the assesses claim of deduction under Sec. 35(1)(ii) - 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 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very clear that the payer (the assessee herein) would not get affected if the recognition granted to the payee had been withdrawn subsequent to the date of contribution by the assessee.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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