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TMI Blog2001 (7) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.5,00,000 under section 35CCA of the Act and in that view cancelling the order made under section 263 of the Act?" The relevant assessment year is 1985-86. During the course of assessment the Income-tax Officer noticed that the assessee has paid a sum of Rs.5 lakhs on April 23, 1986, to the Society for Integral Development, No. 2, Church Lane, Calcutta. The said society issued a certificate to the assessee dated June 30, 19.84, certifying that the programme on rural development, in respect of which the assessee made the contribution, has been approved by the prescribed authority before March 1, 1983. The programme involved work of laying roads and sinking tube wells in rural areas and such work commenced before the said date and that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was withdrawn with retrospective effect. Therefore, Mr. De submits that the Commissioner of Income-tax has rightly set aside the order of the Assessing Officer and the Tribunal has wrongly cancelled the order of the Commissioner of Income-tax passed under sec tion 263, so far as the amount of donation of Rs. 5 lakhs is concerned. Mr. Khaitan, learned counsel for the assessee, submits that the approval was granted to the society in 1982. The approval has been withdrawn in 1987. The relevant assessment year is 1985-86. When the donation was made to the society, the society had valid approval under section 35CCA. No material has been produced before the Tribunal to support that the donation to the society was bogus. The facts are not in di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final fact-finding body and when the finding of fact is that there is no evidence to substantiate the observation made by the Commissioner of Income-tax, that finding cannot be disturbed in reference before this court. In this case when the donation was given to the society, was the society approved by the Department for the purpose of deduction under section 35CCA of the Act. Assuming that by mistake of the Department, the Department has wrongly approved the society for the purpose of deduction under section 35CCA, but for mistake of the Department why should the assessee suffer. The claim of the deduction cannot be withdrawn on the basis of withdrawal of the approval to the society by a subsequent order as has been done in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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