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2010 (7) TMI 1114 - ITAT AHMEDABAD

2010 (7) TMI 1114 - ITAT AHMEDABAD - TMI - ITA No.449/AHD/2008 - Dated:- 30-7-2010 - MUKUL Kr. SHRAWAT, JUDICIAL MEMBER AND D.C. AGRAWAL, ACCOUNTANT MEMBER. Appellant by : Shri K. Madhusudan, Sr. D.R. Respondent by: Shri Jyotish M. Shah ORDER PER SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER : This is an appeal at the behest of the Revenue which has emanated from the order of the Learned CIT(Appeals)-XXI Ahmedabad dated 07/11/2007 and the only substantive ground reads as follows:- The Ld. CIT(A) has e .....

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d condition was not fulfilled by the assessee. Therefore, according to Assessing Officer since the assessee has not satisfied one of the conditions as prescribed u/s.80G(5C) pertaining to the amount of donation for earthquake, therefore, the benefits prescribed u/s.12(3) of the I.T. Act, 1961 could not be granted to the assessee. With the result, by invoking the deeming provisions of section 12(3) of the I.T. Act, 1961 the amount of donation of ₹ 18,70,003/- was taxed in the hands of the a .....

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sh State Road Transport Corporation 285 ITR 147 (AP) Wherein the various Courts have held that filing of audit report alongwith return for claiming deduction u/s.80G is directory but not mandatory and hence, it can be filed before the completion of assessment before the A.O. In view of the above, it can be clearly and fairly interpreted that the purpose of filing of audit report in Form No.10AA, before the DGIT is to verify whether the amount of donation received fro providing relief to the eart .....

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the same was sent to DGIT (Exemption) Delhi is also enclosed in the form of UPC acknowledgement. It is also noted that the utilization of earthquake relief fund is not questioned by the A.O, he has simply mentioned in his order that Audit Report was to be submitted at DGIT (Exemption) Kolkatta. Thus, to sum up, the appellant has fulfilled the conditions laid down under the provisions of section 80G (5C) of the Act, and hence, there is no case for invoking section 12(3) of the Act. Therefore, th .....

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r as per the following paragraph: In this reply the assessee stated that he had filed the Form No.10AA with DGIT(E), New Delhi on 24/06/2004 and a copy of UPC dated 24/06/2004 has also been filed with the above written reply. However, the DGIT s office at that point of time was situated at Calcutta and therefore the evidence produced by the assessee that he sent the Form No.10AA by UPC, appears to be fictitious and has got no evidentiary value as the same cannot be said to be an acknowledgement. .....

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