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2022 (12) TMI 438 - AT - Income TaxDeduction u/s 35(1)(ii) - deduction u/s 35(1)(ii) equivalent to 175% of donation given - HELD THAT:- We observe that facts in the present appeal are exactly similar to the facts in the other Assessment Years in which the Coordinate Bench has allowed the claim of the assessee [2022 (3) TMI 1451 - ITAT MUMBAI] Since the issue involved in this appeal is also exactly similar to those Assessment Years. DR relied in the case of Krupa Trading Co. [2020 (4) TMI 722 - MADRAS HIGH COURT] in which has observed that the Founder/Director of organization had made a sworn statement during the survey u/s. 133A of the Act that donation made to organization was returned back to assessee after deducting 5% commission. Relying on the above sworn statement the ITAT has decided the issue in favour of the revenue and the same was confirmed by the Hon'ble High Court. In the given case no such findings were recorded by the lower authorities. Therefore, this case is distinguishable to the facts of the present case. Respectfully relying on the decision of the Coordinate Bench in assessee’s own case we are inclined to allow the appeal filed by the assessee.
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