TMI Blog2002 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Gauhati High Court (see [1999] 236 ITR 644) in which the High Court has set aside the order passed by the Income-tax Appellate Tribunal, Gauhati (for short "the Tribunal"), remanding the matter back to the Assessing Officer for the purpose of determining whether the assessees who had, admittedly, fulfilled the conditions for claiming deduction under section 35CCA of the Income-tax Act (for short "the Act"), could subsequently become disentitled to the said deduction by reason of subsequent events. Section 35CCA provides: "35CCA. (1) Where an assessee incurs any expenditure by way of payment of any sum- (a) to an association or institution, which has as its object the undertaking of any programme of rural developm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 1st day of March, 1983; and (b) the training of persons for implementing any programme of rural development had been started by the association or institution before the 1st day of March, 1983. (2B) No certificate of the nature referred to in sub-section (2) or sub-section (2A) shall be issued by any association or institution unless such association or institution has obtained from the prescribed authority authorisation in writing to issue certificates of such nature. Explanation.- For the purposes of this section, 'programme of rural development' shall have the meaning assigned to it in the Explanation to subsection (1) of section 35CC." It is not in dispute that the assessees had made donations to the Society for Integral D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Tribunal having held that the assessee have fulfilled all the conditions laid down in section 35CCA of the Income-tax Act, 1961, read with rule 6AAA of the Income-tax Rules for deduction of the amount donated to the approved society, which had not come back to the assessee soon after or later on in some form or the other, that the Tribunal was justified in law in restoring the matter to the Assessing Officer on the reasons and grounds given in the order passed on appeal? (2) Whether, on the facts and in the circumstances of the case, and in view of the findings of facts recorded by the Tribunal on questions of facts arising for decision, the Tribunal was justified in law in holding that the entitlement of the assessee for claiming d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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