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| The Tax Publishers2020 TaxPub(DT) 5087 (Kol-Trib) INCOME TAX ACT, 1961
Section 80G
Where in respect of disallowance of deduction of donation under section 80G, if an opportunity was given to assessee, it was ready to bring evidence on record to show that it had given cheque and the payments were in fact, credited in the accounts of said charitable trust. Thus, with said observation matter was remanded for consideration afresh.
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Deduction under section 80G - Allowability - Failure to produce evidence in respect of payment of donation -
Assessee claimed deduction under section 80G in respect of payment of donation. It did not produce any receipt (80G certificates), etc., in respect of payment of donation. Thus, AO made disallowance of same. Held: If an opportunity was given to assessee, it was ready to bring evidence on record to show that it had given cheque and the payments were, in fact, credited in the accounts of said charitable trust. Thus, with said observations matter was remanded for consideration afresh.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2014-15
IN THE ITAT, KOLKATA BENCH
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