TMI Blog2020 (3) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... the trust to the A.O. at the time of scrutiny proceedings. Merely on the basis of survey conducted by Investigation Wing, the donation should not be disallowed. - HELD THAT:- AO failed to conduct any inquiry before making disallowance and did not brought on record any fact to establish that donation given by the assessee was subsequently returned back in cash except mere allegations. Reliance was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ak-Ld. DR ORDER Manoj Kumar Aggarwal, J. 1. Aforesaid appeal by assessee for Assessment Year [in short referred to as AY ] 2013-14 contest the order of Ld. Commissioner of Income-Tax (Appeals)-55, Mumbai, [in short referred to as CIT(A) ], Appeal No. CIT(A)-55/ACIT -17(1)/IT-406/2017-18 dated 19/06/2018. The only ground pressed before us is ground no. 2 which read as under:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Representative for Assessee (AR), at the outset, submitted that similar issue arose in assessee s own case for AYs 2009-10, 2012-13 2014-15 before this Tribunal Vide ITA Nos.5874-76/Mum/2018 common order dated 30/09/2019 wherein similar deduction claimed by the assessee has been allowed, finding merits in the factual matrix. The copy of the order has been placed on record. The Ld. DR submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. As per these documents, the trust was duly registered u/s 12A, holding a valid PAN and also registered under FCRA, 1976. Believing the same, the donations were given in good faith which were duly supported by the receipts issued by the trust to the assessee. Therefore, the claim of deduction u/s 35AC was valid claim. However, not convinced, the said deduction was denied to the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi High Court in CIT V/s A and A Bakery P. Ltd. (2008 302 ITR 51) to support the conclusions. Finally, the disallowance was deleted. We find that fact to be pari-materia the same in this year. The assessee has duly discharged the onus casted upon him and it was incumbent upon Ld. AO to refute the same. However, no such inquiry has been conducted and the disallowance has been made on mere allegatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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