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2022 (7) TMI 855 - AT - Income TaxDeduction u/s 80B - deduction disallowed on the ground that the recipient M/s. Ashwini Rural Cancer Research and Relief Society did not enjoy the corresponding registration - HELD THAT:- We note during the course of hearing that the instant issue is no more res integra as the Tribunal learned co-ordinate bench order in revenue’s appeal [2019 (3) TMI 723 - ITAT PUNE] as held trust is registered u/s.12A of the Act and also have obtained its exemption u/s.80G of the Act. In view of the aforesaid facts and circumstances, relief granted to the assessee by the Ld. CIT(Appeals) is sustained. Disallowing sec. 35(2AB) deduction - form No. 3CL dt. 21-5- 2015 was received subsequent to the last date for filing of the revised return - HELD THAT:- Revenue’s technical arguments fail to evoke are concurrence once it has come on record that the assessee had very well proceeded as per the prescribed authority DSIR’s approval. And also that neither the Assessing Officer nor the CIT(A) have been able to find any fault therein. Faced with this situation and taking note of hon’ble apex court in the case of Goetz India Ltd. [2006 (3) TMI 75 - SUPREME COURT] and Pruthvi Brokers and Shareholders .[2012 (7) TMI 158 - BOMBAY HIGH COURT], we exercise our statutory second appellate jurisdiction to accept the assessee’s impugned claim in principle and direct the learned Assessing Officer to carry out all necessary factual verification in consequential proceedings. We order accordingly. Adhoc disallowance of vehicle expenses thereby quoting personal use - HELD THAT:- Assessee has already succeeded on this issue in A.Y. 2004-05 before the Tribunal - We adopt judicial consistency to hold that the learned lower authorities have erred in law and on facts in making the impugned disallowance in case of assessee company. Accepted accordingly.
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