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TMI Blog2022 (8) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act, deductions to which the assessee is entitled to in respect of any sum paid to a research organisation, university etc. shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea Ors. [ 2002 (10) TMI 3 - SUPREME COURT ] We find the reasoning given by the tribunal to be just and proper and cannot be held to be perverse. In the result, the appeal filed by the revenue is dismissed. - ITA/42/2020 IA No.GA/2/2019 (Old No.GA/1477/2019) - - - Dated:- 12-8-2022 - HON BLE JUSTICE T.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is nothing on record to show that the respondent/assessee connived with the scheme of arrangement between the concerns in bogus billing etc. The factual finding recorded by the CIT(A) is to the following effect: 5.5 It has been brought to my notice that vide notification No.82/2016 dated 15.09.2016 and notification No.79/2016 dated 06.09.2016 the registration of SHG PH HHBHRF respectively has been cancelled by CBDT. Thus there remains no doubt that these concerns were engaged in the improper utilization of moneys received by them. If the statements are taken at face value then on perusal of extracts of statements of brokers/mediators/and entry operators as reproduced in the assessment order I find that there remains no doubt that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been withdrawn. This issue was considered by the Hon ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea Ors. reported in (2002) 258 ITR 529 (SC). The operative portion of the said decision is as follows: It is not in dispute that the assessees had made donations to the Society for Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The society had granted a certificate to the assessee which had also been approved by the prescribed authority. According to the Revenue authorities the assessees were not entitled to deduction as claimed despite the aforesaid because subsequently the approval granted by the prescribed autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer on the reasons and grounds given in the order passed on appeal? (2) Whether, on the facts and in the circumstances of the case, and in view of the findings of facts recorded by the Tribunal on questions of facts arising for decision, the Tribunal was justified in law in holding that the entitlement of the assessee for claiming deduction of the amount donated to the approved society would depend upon the utilisation of such fund by the approved society in the approved programme before the date specified in the section and on this basis only restoring the matter to the Assessing Officer? The High Court followed the reasoning of the Calcutta High Court in CIT v. Bhartia Culter Hammer Co. [1998] 232 ITR 785 , and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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