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2021 (5) TMI 436 - AT - Income TaxReopening of assessment u/s 147 - Disallowance of deduction under section 35(1)(ii) - HELD THAT:- We held that A.O. was having bona fide belief, when he received information from the Investigation Wing of the department that income has been escaped assessment and assessee has not declared true and correct material fact for the purpose of original assessment. CIT(A) has rightly dismissed this ground of appeal and same does not require any kind of interference at our end. Ground relating to reopening are dismissed. Disallowance of deduction u/s 35(1)(ii) - As assessee has claimed to have made donation to School of Human genetics & Population Health (SHG&PH). - Since at the time of donation, donee was having all the requisite approval and permission from the authorities in order to accept the donation as per law we allow appeal of the assessee.
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