2011 (2) TMI 160

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..... r by either of the authorities - Held that: identical issue in the case of the assessee arose in ITA No.268 of 2006 alongwith ITA No.157 of 2005 and vide order dated September 8, 2010, the matter was remanded to the Tribunal for fresh decision on merits in accordance with law after holding that evidence led by the assessee relating to the donation may be looked into - Thus , the appeal is disposed .....

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..... Appellate Tribunal was justified in law in not allowing rebate under section 80G of the Act on donation made by the appellant to Kurukshetra Development Board amounting to Rs.5 lac on the ground that the receipt was not filed either before the Assessing Officer or the CIT (Appeals) when it was not asked for by either of the authorities? ii) Whether the Tribunal was justified in law in holding .....

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