DISHA RESOURCES LTD. (FORMERLY KNOWN AS ARIHANT AVENUES AND CREDIT LIMITED.),AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2(1), AHMEDABAD

ITA 534/AHD/2025Status: DisposedITAT Ahmedabad09 July 2025AY 2013-14Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE (Judicial Member)10 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the donation was not allowable under Section 35(1)(ii) because the recipient institute was not approved for receiving such donations during the relevant assessment years. The claim was based on forged documents and the intention behind the claim, whether bona fide or not, was immaterial.

What were the facts?

The assessee claimed a weighted deduction under Section 35(1)(ii) for donations made to an institute. However, investigation revealed that the institute was not approved for receiving such donations after a certain date and was involved in providing bogus donation receipts to donors.

What were the issues?

Whether the weighted deduction under Section 35(1)(ii) is allowable when the recipient institution is not approved for receiving donations and is involved in fraudulent practices.

Which sections of the Income-tax Act were involved?

Section 35(1)(ii)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLE

For Appellant: Shri Pritesh Shah, AR
For Respondent: Shri Suresh Chand Meena, Sr. DR
Hearing: 03.07.2025Pronounced: 09.07.2025

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

- The captioned two appeals are filed by the Assessee against the common appellate order dated 18.02.2025 passed by the Commissioner of Income Tax (Appeals)-12, National Faceless Appeal Centre, Delhi, relating to the Assessment Years 2013-14 & 2014-15. Since the issues raised in these two appeals are common, we are extracting the grounds of appeal in ITA No.534/Ahd/2025 for A.Y 2013-14 for the purpose of adjudication.

ITA Nos. 534-535/Ahd/2025 Asst. Years : 2013-14 & 2014-15 - 2–

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The

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