JAI KUMAR KANKARIA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) In this matter I do not find on record any affidavit-in-opposition. However, Mr. Shome has shown me a copy of the same. He cannot say as to whether the same has been filed in the Department or not. Dr. Pal upon instruction says that no copy of such affidavit-in-opposition has been served upon the learned advocate-on-record of his client. Anyway, when the copy is made available to the court, it would be prudent for the court to take note of it forgetting the procedural aspect. So, a copy thereof is to be kept on record.

(2.) In this matter, the point is very simple, as to whether the withdrawal of recognition granted to the Secretary, Society for Integral Development programme, under Section 35CCA of the Income-tax Act, 1961, in the case of donation to the aforesaid institution is permissible with retrospective effect or not.

(3.) The writ petitioner's case is that pursuant to the approval granted by the income-tax authorities the writ petitioner donated a sum of Rs. 1,00,000 and odd on or about December 7, 1984. The receipt of donation had been granted by the Society for Integral Development which had received an approval for granting a certificate. On production of this certificate, the writ petitioner was allowed deduction to the extent of the aforesaid amount at the time of the assessment for the assessment period 1985-86 relating to the financial year, that is, previous year 1984-85. The Assessing Officer had duly taken note of that certificate and granted deduction of the aforesaid amount of donation. After the assessment order was passed, a notice under Section 263 of the Income-tax Act, 1961, had been issued seeking to reopen the aforesaid assessment done only to the extent of the aforesaid donation amount on the plea that the aforesaid approval had been withdrawn in 1987 with retrospective effect from December 13, 1982.