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2020 (12) TMI 6 - AT - Income TaxDisallowance u/s. 43B(f) - HELD THAT:- DR did not object to the suggestion of remanding the issue back to AO for deciding the matter as per the decision of the Hon’ble Supreme Court in the case Exide Industries[2020 (4) TMI 792 - SUPREME COURT] - In the light of the aforesaid submissions, we set aside the impugned order of the Ld. CIT(A) and direct the AO to decide the impugned issue of leave encashment claim of ₹ 5,17,130/- in the light of the said decision of the Hon’ble Supreme Court in the Exide case (supra). Needless to say that assessee should be given proper opportunity of hearing before the AO passes the order as per law. These grounds of assessee’s appeal are allowed for statistical purpose. Deduction of donation u/s. 80G - Disallowance of exemption as the assessee did not produce any supporting documents - HELD THAT:- Since the assessee could not bring any material to show that the said cheque was encashed, the Ld. CIT(A) did not accept the claim of assessee. According to the Ld. AR, if an opportunity is given to assessee, it is ready to bring evidence on record to show that the assessee, in fact, had given cheque and the payments were in fact, credited in the accounts of said charitable trust. We set aside the impugned order of the Ld. CIT(A) and remand this issue also back to the file of the AO for fresh consideration/adjudication of the issue. If the AO after verification finds that the payments were credited/encashed by the donee-trust which, who enjoys the 80G approval, benefit/claim of deduction, may be allowed in accordance to law. This ground of assessee’s appeal is allowed for statistical purpose.
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