TMI Blog1997 (12) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the deduction under s. 35CCA of the IT Act, 1961, for Rs. 15,00,000 in respect of donations of Rs. 7,50,000 each to Jayashree Gram Vikash Trust and Jagannath Rural Development Kendra?" 2. The facts are indeed very short and simple. The assessee claimed deduction under s. 35CCA of the IT Act in respect of two donations of Rs. 7,50,000 each made by the assessee to two institutions, namely, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work was actually being carried out or not. We find ourselves in agreement with the view expressed by the Tribunal for the reasons indicated hereinbelow. 3. Under s. 35CCA of the IT Act, every assessee who incurs any expenditure by way of any sum which he donates to an association or institution which has as its object the undertaking of any programme of rural development and the donation is me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate as required under sub-s. (2A) of s. 35CCA of the IT Act was not furnished by the assessee or that the two institutions were not granted approval for the purpose mentioned in s. 35CCA of the Act by the prescribed authority. The ground on which the deductions were disallowed were perhaps motivated because of the lack of response from these two institutions after notices under s. 131 of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablishing that he made the payment to the institutions which had been approved for the mentioned in s. 35CCA of the Act and the approval has been granted by the prescribed authority. In our view, nothing more than that is required to be done by the assessee. In the case before us all these factors are present, in the sense that it has not been disputed by the IT authorities that these two institu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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