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2019 (7) TMI 1559 - ITAT AHMEDABADDisallowance of donation added u/s 35(1)(ii) - case of the assessee was selected for scrutiny assessment and notice under section 143(2) was issued and served upon the assessee - HELD THAT:- As decided in S.G. VAT CARE P. LTD. VERSUS ITO, WARD-4 SABARKANTHA. [2019 (1) TMI 1694 - ITAT AHMEDABAD] . On the basis of a 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 assessee 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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