ITAT Ahmedabad Restores 35(1)(ii) Deduction Claim for Gujarat Cancer Society Donation

Rashmikant Bhaichandbhai Shah Vs ITO (ITAT Ahmedabad)

ITAT Ahmedabad Restores Alternate Deduction Claim: AO to Examine Donation to Gujarat Cancer Society u/s 35(1)(ii)

The Ahmedabad Bench (SMC) of the ITAT allowed the assessee’s appeal for AY 2021-22 for statistical purposes by restoring the matter to the Assessing Officer for fresh examination. The assessee had made a donation of ₹2.15 lakh to the Gujarat Cancer Society and initially claimed deduction under s

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