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TMI Blog2025 (5) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... learned CIT(Appeals) / NATIONAL FACELESS APPEAL CENTRE [NFAC] has grievously erred both in law and on facts in dismissing Ground No: 1 & 2 of the appeal challenging the validity of reassessment order. On the facts and in view of the submissions made, the order passed being untenable in law ought to be quashed. It be quashed now. 2. Without prejudice to the above ground, the Id CIT (Appeals)/NFAC further erred in law and on facts in not properly considering the grounds No: 3 to 8 and elaborate submissions thereon and dismissing the same by a cryptic order. It be so held now and grounds on merits of disallowance be allowed in favour of appellant now. 3. The Id CIT(Appeals )/NFAC further grievously erred both in law and on facts in not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case are that the assessee had claimed deduction u/s 35(1)(ii) of the Act for having given donation to M/s Bioved Research Society. Allahabad of Rs 17,50,000/- (175% of actual donation). According to the AO, the CBDT vide Circular No F.No 203/31/2018-ITA(II) dated 28.02.2019, it was clarified that the Central Government had withdrawn the Notification No 5 of 2008 dated 01.02.2008 issued to M/s Bioved Research Society, Allahabad which was approved u/s 35(1)(ii) of the Act after it was found that the said institution misused the benevolent provision of the Act. The said notification issued earlier was rescinded w.e.f. 01.04.2011 vide Notification No 3 of 2019 dated 02.01.2019. The circular also stated that M/s Bioved Research Society ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ground No 1 is relating to reopening of assessment u/s 147 of the Act. As it is claimed by the appellant that there is no valid reasons to believe as envisaged in section 147 of the Act. The AO has observed in the assessment order that the CBDT vide Circular No F.No 203/31/2018-ITA(II) dated 28.02.2019, it was clarified that the Central Government had withdrawn the Notification No 5 of 2008 dated 01.02.2008 issued to M/s Bioved Research Society, Allahabad which was approved u/s 35(1)(ii) of the Act after it was found that the said institution misused the benevolent provision of the Act. The said notification issued earlier was rescinded w.e.f. 01.04.2011 vide Notification No 3 of 2019 dated 02.01.2019. The circular also stated that M/s Biov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to the disallowance of the claim of the deduction made by the appellant u/s 35(1)(ii) of the Act. As all these grounds are related to the same issue, they are being adjudicated together. The brief facts of the case are that the appellant had claimed deduction u/s 35(1)(ii) of the Act for having given donation to M/s Bioved Research Society, Allahabad of Rs 17,50,000/- (175 of actual donation). According to the AO, the CBDT vide Circular No F.N 203/31/2018-ITA(II) dated 28.02.2019, it was clarified that the Central Governme had withdrawn the Notification No 5 of 2008 dated 01.02.2008 issued to M/s Bioved Research Society, Allahabad which was approved u/s 35(1)(ii) of the Act after it was found that the said institution misused the benev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable for cross-examination by the appellant, the statements of such persons cannot be read against the appellant. But in the instant case, the disallowance has not been made on the basis of the report of the Investigation Wing or on the basis of statements of any persons. The disallowance has been made on the basis of notification issued by the Central Government that the approval given to the institution in question has been rescinded w.e.f. 01.04.2011. As a result of the said notification, there was no deduction available to the appellant during the impugned AY. Accordingly, the disallowance made by the AO of Rs 17,50,000/- is sustained. Ground No 1 to 8 are dismissed..." 8. On going through the order of the Ld.CIT(A), we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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