SOMNATH GANGULI,KOLKATA vs. I.T.O., WARD - 22(2), KOLKATA

ITA 1751/KOL/2026Status: DisposedITAT Kolkata25 August 2026AY 2013-20148 pages
AI SummaryAllowed

What were the facts?

The assessee claimed a weighted deduction under Section 35 for a donation made to HHBRF. The Assessing Officer disallowed this deduction because the foundation's approval was retrospectively withdrawn. The CIT(A) upheld this disallowance.

What did the Tribunal hold?

The Tribunal held that the withdrawal of approval by the CBDT subsequent to the donation does not affect the assessee's right to claim the deduction, as per the Explanation to Section 35(1)(ii). Therefore, the disallowance was deleted.

What were the issues?

Whether a retrospective withdrawal of approval for a research foundation can deny the assessee's claim for deduction under Section 35(1)(ii) when the donation was made prior to the withdrawal.

Which sections of the Income-tax Act were involved?

Section 35,Section 147,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri Miraj D Shah, AR
For Respondent: Shri Sanjib Kumar Paul, Sr. DR
Hearing: 18.08.2026Pronounced: 25.08.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 11.03.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2013-14. 2. Brief facts of the case are that, Assessee filed original return of income on 30.09.2013. An information has been received that a survey was conducted, wherein it has been found that Assessee donated an amount of Rs.5,00,000/- to Herbicure Healthcare Bio Herbal Research Foundation (HHBRF). The Assessee claimed weighted deduction at 175% of u/s 35 of the Act from his business income. The Somnath Ganguli; A.Y: 2013-14 said foundation HHBRF being

The order continues below.

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