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2021 (10) TMI 554 - AT - Income TaxDeduction u/s 35(1)(ii) - donations given to School of Human Genetics and Population Health, Kolkata, which is a charitable institution and was having registration under section 12A of the Income Tax Act, 1961 - onus to prove - HELD THAT:- We find that Hon'ble Gujarat High Court in the case of PCT Vs. Thakkar Ganpatlal HUF [2020 (2) TMI 31 - GUJARAT HIGH COURT] has dealt with the issue, and while allowing the claim of the assessee, has also referred to the decision in the case of S.G. Vat Care P. Ltd.[2020 (2) TMI 31 - GUJARAT HIGH COURT] which was authored by one of us. In this The Hon'ble Gujarat High Court noted the observation and finding of the Tribunal on this issue, and came to the conclusion that the onus placed on the assessee has been discharged and no interference in the order of the ITAT is required. The Hon'ble Court, thus allowed claim of donation made to M/s. Herbicure Healthcare Bio-Herbal Research Foundation - Decided in favour of assessee.
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