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2021 (7) TMI 894 - AT - Income TaxDisallowance u/s 35(1)(ii) - donation made to one 'Herbicure Health Care Bio-herbal Research Foundation' as bogus - case of the Revenue that the certificate for receiving donation of that institution was cancelled on 06.09.2016 and therefore, the assessee's claim is bogus - HELD THAT:- As relying on M/S. THAKKAR GOVINDBHAI GANPATLAL [2019 (7) TMI 1559 - ITAT AHMEDABAD] addition made merely on the basis of the statement made during the survey proceeding and in the absence of any evidence showing the donation received by HHBRF returned back in cash to the assessee after taking commission the said transaction cannot be held to be bogus. Moreso, withdrawal of approval by the CBDT as was granted to the said HHBRF was only on 06.09.2016 i.e. much after the donation made by the assessee. Principally, even if subsequently for any reason if approval granted is withdrawn the deduction claimed cannot be denied. We, thus, are of the considered opinion that the disallowance made under Section 35(1)(ii) of the Act is not sustainable in the eye of law and hence quashed. - Decided in favour of assessee.
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