A.K. EXPORTERS,KOLKATA vs. D.C.I.T., CIRCLE - 32,, KOLKATA

ITA 2285/KOL/2025Status: DisposedITAT Kolkata10 December 2025AY 2012-2013Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the issue was covered by decisions of the Hon'ble Jurisdictional High Court, which ruled that the withdrawal of approval to the donee institution with retrospective effect does not affect the assessee's right to claim deduction if the donation was genuine and all conditions were fulfilled at the time of payment. The Tribunal directed the Assessing Officer to grant the benefit of deduction.

What were the facts?

The assessee claimed deduction under Section 35(1)(ii) of the Act for donations made to M/s Herbicure Healthcare Bio Herbal Research Foundation. The Assessing Officer denied the deduction, and the denial was upheld by the CIT(A). The assessee appealed to the Tribunal.

What were the issues?

Whether deduction under Section 35(1)(ii) is allowable even if the approval of the donee institution is subsequently withdrawn retrospectively.

Which sections of the Income-tax Act were involved?

Section 35(1)(ii),Section 35CCA,Section 256(2),Section 260A

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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 10/12/2025Pronounced: 10/12/2025

Per Bench : These two appeals filed by the assessee against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 19.08.2025 for the assessment year 2012-2013 & 2013-2014. 2. It was submitted by the ld.AR that the issue was in regard to the deduction u/s.35(1)(ii) of the Act in respect of donations to M/s Herbicure Healthcare Bio Herbal Research Foundation, Kolkata. It was the submission that the issue was now squarely covered by the decision of the Hon’ble Juri ictional High Court in the case of

The order continues below.

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