C-DET EXPLOSIVE INDUSTRIES PVT.LTD.,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

ITA 310/NAG/2019Status: DisposedITAT Nagpur30 October 2023AY 2012-13Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S.S. VISWANETHRA RAVI (Judicial Member)13 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's claim for deduction under Section 35(1)(ii) could not be denied merely because the recognition of the payee institution was subsequently withdrawn. The Tribunal also noted the lack of evidence to prove the donation was bogus.

What were the facts?

The assessee claimed deduction under Section 35(1)(ii) for donations made to a research foundation. The Assessing Officer disallowed the deduction, holding the donation as bogus based on an investigation report. The CIT(A) confirmed the disallowance.

What were the issues?

Whether the withdrawal of recognition of a research institution with retrospective effect can deny the weighted deduction claimed by the assessee for donations made prior to the withdrawal. Whether the AO had sufficient evidence to deem the donation as bogus.

Which sections of the Income-tax Act were involved?

Section 35(1)(ii)

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Income Tax Appellate Tribunal, NAGPUR

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Rajesh V. Loya

PER S.S. VISWANETHRA RAVI, JM :

These three appeals filed by the assessee against the common order dated 09-08-2019 passed by the Commissioner of Income Tax (Appeals)-2, Nagpur [‘CIT(A)’] for assessment years 2012-13, 2013-14 and 2014-15. A.Ys. 2012-13 to 2014-15

2.

Since, the issues raised in all these appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear all these appeals

The order continues below.

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