TMI Blog2019 (8) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... yer (the assessee herein) would not get affected if the recognition granted to the payee had been withdrawn subsequent to the date of contribution by the assessee. Hence no disallowance u/s 35(1)(ii) - Decided in favour of assessee. - ITAs No. 5121& 5122/Mum/2018 - - - Dated:- 21-8-2019 - Sri Mahavir Singh, Judicial Member Appellant by : Shri Sameer G. Dalal, AR Respondent by : Shri Dr. Pramod Nikalje, DR ORDER Mahavir Singh, JM: These appeals of the assessee are arising out of the orders of Commissioner of Income Tax (Appeals)-4, Mumbai [in short CIT(A)], in Appeal No CIT(A)-4/Tr.-133 99/ACIT-19(2)/2016-17 17-18 vide order dated 30.07.2018. The Assessments were framed by the Asst. Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to donations given to SHG PG. The AO noted the fact that in this case a commission was issued u/s 131(1)(d) of the Act to DDIT (Inv.) Kolkata to conduct necessary verification to ascertain genuineness of the claim made by the beneficiaries and also to verify genuineness of the transaction. The DDIT (Investigation) Kolkata in response to the commission issued stated that complaints as also certain credible information was received against two concerns i.e. M/s Herbicure Healthcare Bio-herbal Reserved Foundation ( HHBRF ) and M/s School of Human Genetics and Population Health (SHGPH) for accepting donations under section 35(1)(ii) of the Act and thereby providing accommodation entries to the beneficiaries. Accordingly, survey under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccommodation entry in the form of donation of ₹ 3 lacs to SHG PG against which the assessee has claimed deduction of ₹ 5.25 lakh under section 35(1)(ii) of the Act was disallowed. Aggrieved, assessee preferred the appeal before CIT(A). The CIT(A) also confirmed the action of the AO. Aggrieved, assessee came in appeal before Tribunal. 5. At the outset, the learned Counsel for the assessee filed complete details and stated that it has made donation / contribution to School of Human Genetics and Population Health of ₹ 3 lakhs by Demand Draft No. 504404 of State Bank of India dates 27.03.2012, SHG PH has issued Receipt No. 933 dated 27.03.2012. Receipt No. 933 dated 27.03.2012 of ₹ 3 lakhs which is enclosed at assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng process. In the present case, it was only after going through such rigorous process of verification that the Donee Institution was granted the registration. SGH PH is holding following registration and certificates:- i) Certificate of Registration of societies, West Bengal Act XXVI of 1961 No.S/73334 of 1991 -1994. ii) Registration u/s 12A of the I.T. Act, 1961 dated 27/10/2004. iii) Certificate for the exemption u/s 80G (5)(vi) of the I.T. Act, 1961 dated 29.10.2008. iv) Certificate of recognition u/s 52(23) (4) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 dated 10.03.2010. v) Registered with Ministry of Science and Technology, Department of Science and Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outset, we find that the Taxation Laws (Amendment) Act, 2006 with retrospective effect from 1.4.2006 had introduced an Explanation in Section 35 of the Act which reads as under:- Section 35(1)(ii) Explanation The deduction, to which the assessee is entitled in respect of any sum paid to a research association, university, college or other institution to which clause (ii) or clause (iii) applies, shall not be denied merely on the ground that, subsequent to the payment of such sum by the assessee, the approval granted to the association, university, college or other institution referred to in clause (ii) or clause (iii) has been withdrawn. Hence the aforesaid provisions of the Act are very clear that the payer (the assessee herein) wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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