Provisions of Section 35(1)(ii) of the Income Tax Act 1961 w.r.t donation paid

Last updated: 15 October 2021
Quick Summary
This case concerns a donation made by the assessee to a research foundation. The Income Tax Department added back Rs. 5,00,000/- to the assessee's income, citing a survey at the donee's premises which revealed misuse of tax benefits. However, the Tribunal allowed the assessee's appeal, deleting the addition. The decision followed a precedent from a Coordinate Bench, finding no reason to deviate from the established stance.

Court :
ITAT Ahmedabad

Brief :
The instant appeal filed by the assessee is directed against the order dated 08.05.2018 passed by the Ld. CIT(A)-10, Ahmedabad arising out of the order dated 24.10.2016 passed by the ITO, Ward-1(2)(5), Ahmedabad under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2014- 15.

Citation :
ITA No.1724/Ahd/2018

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