9911796707
TMI Blog1979 (2) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... y comprising of die-cast parts such as Motor Frame, I.G. Plate, Side End's flange, Switch Handle Top, Switch Handle Bottom, Gear Box, Brass Plate, Spindle Casting, Rear Cover, Clutch housing, Support Racket Arm, Rear Spring Stabilizer, Gear Shift Control, Quarter Window Handle, etc. In the course of assessment proceedings, the assessee-firm had claimed rebate in respect of donations amounting to Rs. 2,965 under s. 80G of the IT Act and also claimed Rs. 25,146 on account of development rebate in respect of dies purchased during the year. The ITO did not allow the claim under s. 80G amounting to Rs. 2,965 since the Institutions to whom the donations were made were not approved, and he also disallowed the claim in respect of development rebate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r appeal. For the amount of Rs. 965 no receipts was produced before the lower authorities or before us. The departmental representative vehemently contended that mere submission that donation were made though cheques could not be relied upon and in the absence of receipts, the assessee is not entitled to deduction under s. 80G in respect of the total amount of Rs. 2,965. 5. Since the receipt dt. 10th March, 73 for a sum of Rs. 1,000 was produced before the lower authorities and a duplicate copy of the same is also produced before us, we are of the opinion that a sum of Rs. 1,0000 ought to have been allowed by the Revenue under s. 80G. We, therefore uphold the disallowance to the extent of Rs. 1,965 only. 6. The second ground of appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of parts is useless and as these dies and moulds as well as electrical fixtures are part and parcel of the machinery, the ITO should have allowed the development rebate. The learned departmental representative relied upon the orders of the lower authorities in this regard and submitted that the Revenue wanted to keep this point in dispute alive. He does not dispute that dies are not plant. 7. Since the submission of the learned counsel for the assessee regarding claim of 25 per cent instead of 15 per cent does not arise from the order of the ITO or AAC we are unable to interfere in this regard but as dies are certainly a plant and taking into consideration the law on the point, we will reverse the finding of the AAC in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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