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2023 (4) TMI 989 - AT - Income TaxBogus weighted deduction u/s 35(1)(ii) - donation made to Hebicure Health Cure Bio Herbal Research Foundation - CIT-A allowed the deduction - HELD THAT:- CIT(A) has placed reliance on the decision of M/s. Thakkar Govindbhai Ganpatlal HUF [2020 (2) TMI 31 - GUJARAT HIGH COURT] in which on similar set of facts the claim of deduction u/s. 35(1)(ii) in respect of donations made to HHBRF was allowed to the assessee as held On the basis of general information collected from the donee, the donation made by the assessee cannot be doubted. Neither representatives of the donee have been put to cross-examination, nor any specific reply deposing that such donation was not received, or if received the same was repaid in cash, has been brought on record. In the absence of such circumstances, donation given by the assesses to the donee, on which the assessee no mechanism to check the veracity, can be doubted, more particularly, when certificate to obtain donation has been cancelled after two years of the payment of donation. It is fact which has been unearthed subsequent to the donations. Therefore, there cannot be any disallowance on this issue - Decided against revenue.
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