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2020 (12) TMI 499 - AT - Income TaxDisallowing claim of donation made u/s 35AC - addition on survey by a assessee company director for having received back in cash the donation given by the assessee company to Navjeevan Charitable Trust - HELD THAT:- Upon careful consideration we find that in identical situations donation to the identical trust based upon same search has been held to be allowable by the ITAT in the assessee’s associate concern in the case of Jadstone Trading Pvt. Ltd [2019 (6) TMI 1574 - ITAT MUMBAI] - We set aside the orders of authorities below and direct that the impugned payment should not be disallowed.
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