VIJAY TRANSTECH PRIVATE LIMITED,MUMBAI vs. ACIT CIRCLE-11(3)(2), MUMBAI

ITA 2644/MUM/2026Status: DisposedITAT Mumbai31 August 2026AY 2016-20178 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the donation was made when the institution had valid approval, and subsequent withdrawal of approval does not affect the deduction. The AO's disallowance was not justified.

What were the facts?

The assessee claimed a deduction of Rs. 26,25,000/- under Section 35(1)(ii) for a donation made to a research institution. The Assessing Officer disallowed the deduction, and the CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the deduction under Section 35(1)(ii) is allowable when the institution's approval was withdrawn retrospectively after the donation was made and whether the AO properly considered the evidence.

Which sections of the Income-tax Act were involved?

Section 35(1)(ii),Section 144,Section 133(6),Section 148

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL“F” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBERAND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER (Physical Hearing) Vijay Transtech Private Limited ACIT, Circle – 11(3)(2), Mumbai Mumbai – 400020. Vile Parle (West),Mumbai – 400049. [PAN : AAACV1961G] Appellant / Assessee Respondent / Revenue Assessee by Shri Sandeep Chaturvedi, CA Revenue by Shri Harendra Verma, Sr. DR Date of institution 06.03.2026 Date of hearing 09.06.2026 Date of pronouncement 31.08.2026 Order under section 254(1) of Income Tax Act

PER PAWAN SINGH, JUDICIAL MEMBER:

1.

This appeal by the assessee is directed against the order of ld. CIT(A)/NFAC dated 31.10.2025 for Assessment Year (AY) 2016-17.The assessee has raised multiple grounds of appeal. However, in our considered view, the substantial ground of appeal relates to confirming the disallowance of deduction under Section 35(1)(ii) of the Income-tax Act (hereinafter referred to as “the Act”).

2.

Brief facts of the case are that the assessee-company is engaged in the business of manufacturing and exporting Electronic and M

The order continues below.

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