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Eastern Coalfields Limited , Pashchim ... vs D.C.I.T.,Circle-3, Asansol on 2 February, 2022 cites

The Commissioner Of Income Tax vs South India Viscose Limited (2003) 259 ... on 16 April, 2009

14. We have heard rival submissions and gone through the facts and circumstances of the case. We note that the donations were given to local clubs as well as to Ram Krishna Mission and Bharat Sevasram Sangha, which has been disallowed by AO. On appeal die Ld CIT(A) gave partial relief by allowing 50% of the expenditure claimed as donation.Against the said action of Ld CIT(A) both parties are before us. We note that on similar issue of expenditure claim in respect of donation given to the local clubs during Durga Puja etc. was before the Hon'ble Calcutta High Court in CIT Vs. Bata India Ltd. 201ITR 884 (Cal) wherein it was held to be an allowable expense. However, we find that even though the assessee in its reply has stated that certain donations were given to the local clubs etc. the amount given as donation to the local clubs are not discernible from the materials placed before us, so it has to be verified by the AO and the AO to allow 100% deduction on the claim of expenditure in respect of donations given by the assessee to the local clubs. Coming to the assessee5 s donation to the Ram Krishna Mission and Bharat Sevashram Sangha is concerned again the facts are not clear. So it needs verification by AO and if the donee societies have 80G certification, then deduction in accordance to law should be given to the assessee in respect of the donation given to it. So, we remand this issue back to the file of the AO for factual verification and to pass orders in accordance to law. Therefore, the assessee's ground no. 2 and 6 ITA No.376 & 377/Kol/2020 Eastern Coalfields Ltd.
Madras High Court Cites 13 - Cited by 51 - K R Pandian - Full Document

Commissioner Of Income Tax vs M/S Bata India Ltd. on 23 January, 2017

11. We have heard rival submissions and gone through the facts and circumstances of the case. And we note that the assessee has made a claim of deduction regarding donation made to the tune of Rs. 27,27,000/- but the AO disallowed the claim. On appeal, the Ld. CIT(A) has given partial relief by allowing 50% of expenditure claimed as donation. We note that on similar issue i.e. donation/expenditure claimed by an assessee in respect of donation given to the local clubs during Durga Puja etc. the Hon'ble Calcutta High Court in CIT vs. Bata India Ltd. in 201 ITR 884 (Cal) held that the same was an allowable expenses. However we note that in the present case in hand, since the assessee could not submit materials/evidence before the authorities below in respect of its claim of donation given to the local clubs, we direct the assessee to submit materials to substantiate the fact of donation it gave to local clubs/bodies during festival/sports in order to have good relations with them for smooth running of its business. And if the assessee produce evidence/material as directed by us, the AO may verify the same and allow balance 50% of the expenses which are shown to have been made by the assessee to the local clubs for smooth functioning of its business of extraction of coal and its transportation. With the aforesaid direction this issue is set aside back to the file of AO and the AO is directed to pass a fresh order on this issue after verification as observed supra.
Supreme Court - Daily Orders Cites 0 - Cited by 17 - Full Document
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