COSMOS ENGITECH PRIVATE LIMITED,VADODARA, GUJARAT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), VADODARA, CIRCLE 1(1)(1), VADODARA

ITA 1466/AHD/2025Status: DisposedITAT Ahmedabad27 November 2025AY 2015-16Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI TR SENTHIL KUMAR (Judicial Member)15 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the donation was not eligible for deduction as the recipient institution's approval was withdrawn prior to the donation. The reopening of assessment was also considered valid as it was based on fresh information regarding the withdrawal of approval.

What were the facts?

The assessee claimed a deduction under Section 35(1)(ii) for donations made to M/s Bioved Research Society. However, the approval for this society to receive such donations had been withdrawn by the CBDT effective from April 1, 2011, due to misuse of provisions.

What were the issues?

Whether the donation made to a research institution whose approval under Section 35(1)(ii) was withdrawn is eligible for weighted deduction. Whether the reopening of assessment under Section 147/148 was justified based on new information.

Which sections of the Income-tax Act were involved?

Section 35(1)(ii),Section 148,Section 147

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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

For Appellant: Shri Tej Shah, AR
For Respondent: Shri Rameshwar P Meena, Sr. DR
Hearing: 11.11.2025Pronounced: 27.11.2025

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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The captioned appeal is filed by the Assessee against the appellate order dated 12.06.2025 passed by the Commissioner of Income Tax (Appeals) /National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2015-16. 2. The Assessee has raised the following grounds of appeals:

1) The A.O. has wrongly invoked provisions of section 148 of the Income Tax Act, 1961 as the issue mentioned was examined by A.O. in detailed assessment u/s 143(3). The appellant prays that the action taken by the A.O. under Section 147 and the issuance of notice under Section 148 are inappropriate, as it does not fulfil the legal requirements for reopening the asses

The order continues below.

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