Held that in the course of survey and also before Settlement Commission the Office bearers of done society admitted that in the course of survey and also before Settlement Commission that they are providing accommodation entries by way of bogus donations in an organised manner. Accordingly the assessee is Not entitle to deduction under section 35(1)(ii) of the Act. Tribunal also held that the notice issued under section 143(2) is valid and also reassessment is valid. (AY. 2011-12 to 2015-16 )