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Kaustubhbhai Dhirajlal Patel, ... vs Dcit, Circle-4(2), Ahmedabad on 23 February, 2021

7. We have given thoughtful consideration and perused relevant material available on record. We find that on identical issue, Coordinate Bench of the ITAT, Ahmedabad in the case of Kaustubhai Dhirajlal Patel Vs. DCIT (supra) allowed similar claim of the assessee in respect of donation made under section 35(1)(ii) of the Act. The relevant discussion made by the Tribunal in this case is reproduced as follows:
Income Tax Appellate Tribunal - Ahmedabad Cites 9 - Cited by 1 - Full Document
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