9911796707
TMI Blog2020 (12) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... as per law. These grounds of assessee s appeal are allowed for statistical purpose. Deduction of donation u/s. 80G - Disallowance of exemption as the assessee did not produce any supporting documents - HELD THAT:- Since the assessee could not bring any material to show that the said cheque was encashed, the Ld. CIT(A) did not accept the claim of assessee. According to the Ld. AR, if an opportunity is given to assessee, it is ready to bring evidence on record to show that the assessee, in fact, had given cheque and the payments were in fact, credited in the accounts of said charitable trust. We set aside the impugned order of the Ld. CIT(A) and remand this issue also back to the file of the AO for fresh consideration/adjudication of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequently stayed by the Hon'ble Supreme Court till further orders. In the event the Hon'ble Supreme Court strikes down clause (f) to section 43B, necessary direction may be issued by the Assessing Officer to delete the said addition in case of the appellant. 3. From the aforesaid grounds of appeal raised by the assessee, it is noted that the assessee is aggrieved by the action of the Ld. CIT(A) in upholding the action of AO in making disallowance u/s. 43B(f) of the Income Tax Act, 1961 ( in short, referred to as the Act ). 4. Brief facts of the case are that the AO on perusal of the computation of total income noted that the assessee has offered a sum of ₹ 7,77,906/- for disallowance u/s. 43B of the Act. However, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. DR) did not object to the suggestion of remanding the issue back to AO for deciding the matter as per the decision of the Hon ble Supreme Court in the case Exide Industries (supra). In the light of the aforesaid submissions, we set aside the impugned order of the Ld. CIT(A) and direct the AO to decide the impugned issue of leave encashment claim of ₹ 5,17,130/- in the light of the said decision of the Hon ble Supreme Court in the Exide case (supra). Needless to say that assessee should be given proper opportunity of hearing before the AO passes the order as per law. These grounds of assessee s appeal are allowed for statistical purpose. 7. Ground no. 3 is against the action of the Ld. CIT(A) in disallowing deduction of dona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not produce any supporting documents. Further the Ld. CIT(A) has confirmed the disallowance since the cheque was dated 15-07-2013 and the receipt was given by the said charitable trust on 26-11-2014, which according to the Ld. CIT(A) was clearly barred by time. Since the assessee could not bring any material to show that the said cheque was encashed, the Ld. CIT(A) did not accept the claim of assessee. According to the Ld. AR, if an opportunity is given to assessee, it is ready to bring evidence on record to show that the assessee, in fact, had given cheque and the payments were in fact, credited in the accounts of said charitable trust. In view of above, we set aside the impugned order of the Ld. CIT(A) and remand this issue also back to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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