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Income Tax Appellate Tribunal, KOLKATA ‘A(SMC
Before: Shri Satbeer Singh Godara
The assessee’s appeal for assessment year 2011-12, arises against the ld. Commissioner of Income Tax (Appeals)-09, Kolkata’s order dated 23.05.2019 passed in the case No. 440/CIT(A)-9/Wd-31(4)/2014-15/Kol, involving proceedings under section 250 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
The assessee’s sole substantive ground challenges correctness of both the lower authorities action disallowing section 35(1)(ii) deduction amounting to Rs.22,75,000/- at the rate 175% of the donation of Rs.13,00,000/-.
Mr. Kochar sought to emphasize on the ld. CIT(Appeals) findings at pages 2 to 6 that hon’ble jurisdictional high court’s decision in the case of Society for Welfare of the Handicapped Persons & Another –vs.- Union of Assessment Year: 2011-2012 Rajiv Kumar Ganeriwala India Writ Petition No. 8452 (W) of 2015 has directed to carry out the necessary investigation pertaining to the donee’s KYC norms. His case therefore is that the above sole issue deserves to be restored back to the file of the Assessing Officer to proceed afresh after final outcome of the said investigation process. The Revenue is equally fair in not disputing all these averments. I, therefore, restore the assessee’s sole grievance under section 35(1)(ii) to the file of the Assessing Officer for fresh adjudication as per law in the above terms.
In the result, the appeal of the assessee is allowed for statistical purposes in above terms. Order pronounced in the open Court on January 31, 2020.