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2021 (12) TMI 813 - AT - Income TaxDisallowance u/s 35(1)(iii) - assessee has given donation to one School of Human Genetics & Population Health (SHG&PH) - survey under section 133A - as per revenue information, the donation made by the assessee to the above Institution in the financial year 2013-14 relevant to Asstt. Year 2014-15 were bogus case of the assessee is that claim under section 35(1)(ii) of the Act for making donation to the institution notified by the Government of India in this behalf - HELD THAT:- When the assessee made the impugned donation, permission/approval granted by the Govt. of India with regard to provisions of sections 35(1)(ii) and 80G(5)(iv) was very much in force, and based on which, the assessee has made the donation to this institution. The assessee has provided sufficient evidence to prove its case before both the authorities below, and based on which, the ld. CIT(A) rightly allowed claim of the assessee. We find that recent judgment of Hon'ble Gujarat in the case of PCT Vs. Thakkar Ganpatlal HUF, [2020 (2) TMI 31 - GUJARAT HIGH COURT] as dealt with the similar issue, and while allowing claim of the assessee, referred to the decision of S.G. Vat Care P. Ltd. [2019 (1) TMI 1694 - ITAT AHMEDABAD] which was authored by one of us. The Hon'ble Gujarat High Court recorded observation and finding of the Tribunal on this issue in page no. 3 to 5 of the judgment, and thereafter 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). Thus following principle of consistency, we find merit in the claim of the assessee and delete disallowance of deduction made of deduction under sections 35(1)(ii) of the Act.- Decided in favour of assessee.
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