TMI Blog2019 (4) TMI 1989X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. Deduction u/s 35AC - AO disallowed the claim of the assessee by holding that the assessee had debited the amount under the head charity and donation and had not claimed any deduction u/s 80G - HELD THAT:- The assessee had filed certified copies of receipt certified by the Assessing Officer. Similarly, the assessee had filed copy of Form-58A certified by the Assessing Officer which is in the prescribed form declaring therein the amount of total donation received including receipt from the assessee. We further find that vide Notification No. S.O. 1649(E), dated 12th July, 2010, the institution to whom donation was made was approved by National Committee for deduction u/s 35AC. The certification by the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the disallowance and in this respect reliance was placed on the order of Lucknow Bench of the Tribunal in I.T.A. No.615/Lkw/2014 and 41/Lkw/2017 wherein the Hon'ble Tribunal vide order dated 16/09/2015 and 22/02/2018 had deleted the ad hoc disallowance. 2.1 As regards the other issue in I.T.A. No.450, Learned A. R. submitted that the assessee had made a donation of ₹ 2,50,000/- to an organization which was eligible for deduction u/s 35AC of the Act and which was denied by the Assessing Officer by holding that the assessee had not claimed any deduction u/s 80G of the Act. Learned A. R. submitted that the assessee never claimed deduction u/s 80G and rather it was a deduction u/s 35AC of the Act and in this respect invited our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted self-made vouchers therefore, he disallowed certain amounts out of the total expenditure. The Assessing Officer has not pointed out any vouchers or expenditure on which he had any doubt. The ad hoc disallowance, without pin pointing any error in the books of account, is not justified specifically keeping in view the decision of Lucknow Bench of the Tribunal, as relied on by Learned A. R. Hon'ble Tribunal in I.T.A. No.41 vide order dated 22/02/2018 with regard to ad hoc disallowance of expenses has held as under: 4.2 As regards the other disallowances, it is noticed that Assessing Officer had made ad hoc disallowance without pointing out any specific defect in the vouchers or pointing out any specific instance. It was submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent. of expenses on the ground that they were not verifiable. The Commissioner (Appeals) confirmed this. The Tribunal restricted the disallowance. On appeal: Held, that it was not the case of the Assessing Officer that the assessee was unable to adduce satisfactory evidence that the expenditure was incurred for the purpose of his business. When appropriate evidence was adduced, it was not in the power of the Assessing Officer to arbitrarily disallow any item of expenditure on the ground that the sums were not verifiable. There was no indication as to what step was taken by the Assessing Officer to have those expenses verified. If the Assessing Officer had not taken pains to have the expenses verified, he could not disallow any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monstrates that these documents were filed before the Assessing Officer. As regards the observation of learned CIT(A) that these evidences were not enclosed along with the return of income, we find that Rule 12(2) of I.T. Rules, prohibited the assessee to file any report or receipt under any provision of the Act along with the return of income. Rule 12(2) of the I.T. Rules was substituted with effect from 01/04/2010 and the said rule reads as under: (2) The return of income required to be furnished in Form SAHAJ (ITR-1) or Form No. ITR-2 or Form No. ITR-3 or Form SUGAM (ITR-4S) or Form No. ITR-4 or Form No. ITR-5 or Form No. ITR-6 [or Form No. ITR-7] shall not be accompanied by a statement showing the computation of the tax payable on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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