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2021 (5) TMI 64 - AT - Income TaxDisallowance of claim u/s. 35(1)(ii) - donation made to Herbicure Healthcare Bio Research Foundation (HHBRF) - AO stated the donation made by the assessee to Herbicure Healthcare Bio Research Foundation (HHBRF) was no longer valid in view of the notification of Ministry of Finance dated 6th Sep, 2016 which had withdrawn approval given u/s. 35(1)(ii) of the Act to HHBRF - HELD THAT:- Identical issue on identical facts has been decided in favour of the assessee by ITAT Ahmedabad in the case of ACIT vs. M/s. Thakkar Govindbhai Ganpatlal [2019 (7) TMI 1559 - ITAT AHMEDABAD] - The ld. counsel has reported that aforesaid decision of the ITAT was also confirmed by the Hon’ble High Court of Gujarat in the case of Principal CIT-3 vs. M/s. Thakkar Govindbhai Ganpatlal HUF, [2020 (2) TMI 31 - GUJARAT HIGH COURT]. The ld. Departmental Representative could not controvert these undisputed facts reported by the ld. counsel that the issue is covered in favour of the assessee by the aforesaid decision of the ITAT and Hon’ble High Court of Gujarat - Appeal of the assessee is allowed.
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