{"id":13243,"date":"2020-10-25T13:17:48","date_gmt":"2020-10-25T13:17:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/span-realtors-v-ito-2020-bcaj-september-p-42-mum-trib\/"},"modified":"2020-10-25T13:17:48","modified_gmt":"2020-10-25T13:17:48","slug":"span-realtors-v-ito-2020-bcaj-september-p-42-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/span-realtors-v-ito-2020-bcaj-september-p-42-mum-trib\/","title":{"rendered":"Span Realtors v ITO ( 2020 ) BCAJ -September \u2013 P. 42 ( Mum) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that, \u00a0\u00a0when\u00a0 a valid registration exists while\u00a0 donation was given\u00a0 by the assessee and if at a later point of time such registration is cancelled with retrospective effect , no disallowance can be made . Followed CIT v Chotatingral Tea ( 2002) 258 ITR 529\u00a0 \u00a0(SC), National Leather Cloth Mfg Co \u00a0v . Indian Agricultural Research\u00a0 ( 2000) 100 Taxman 511 ( Bom) (HC) ( WP No. 3320 of 1987 dt .17 -10 -1999 ) , Pooja Hardware Pvt Ltd v. ACIT (ITA No. 3712 \/Mum \/ 2016 dt 28 -10 -2019 ) (Mum) (Trib)\u00a0\u00a0 \u00a0( ITA No. 6399\/Mum\/ 2019 dt 9 -6 -2020 ) (AY 2014 -15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research -Donation- When  a valid registration exists while  donation was given  by the assessee and if at a later point of time such registration is cancelled with retrospective effect , no disallowance can be made [ S.35(1) (ii) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-13243","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3rB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=13243"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13243\/revisions"}],"predecessor-version":[{"id":13244,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13243\/revisions\/13244"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}