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2022 (3) TMI 1451 - ITAT MUMBAIEligibility of claim of deduction u/s 35(1)(iii) - Claim denied as donation paid by the assessee is an accommodation entry and is not a business claim - AR submitted that the assessee has made donation genuinely and obtained the receipts and the transaction satisfied the conditions required for claiming the exemption/deduction - HELD THAT:- We find the Hon’ble Tribunal in the case of M/s Sopariwala Exports Pvt Ltd [2021 (7) TMI 442 - ITAT MUMBAI] has dealt on the identical facts and granted the relief. We find the facts of the present case are similar in respect of donation u/sec35(1)(ii) of the Act and we respectfully follow the judicial precedence and set aside the order of the CIT(A) and direct the Assessing officer to delete the addition and allow the ground of appeal in favour of the assessee.
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