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According to writ petitioner assessee, these two donations are eligible for exemption under Section 35(1)(ii) of IT Act. However, vide an order of assessment dated 29.3.2016, these two donations were held to be not eligible for exemption/deduction and 175% of the donations were added back to the income of the assessee.

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Section 250 of the income tax Act, 1961 read with article 226 of the Constitution of India- Assessment — Writ — It is only where statutory remedies are entirely ill suited to meet the demands of extraordinary situations as for instance where the very vires of the statute are in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice require it that recourse may be had to article 226 of the Constitution. Writ will not normally issue when there is adequate alternate remedy — Marina Ship Brokers vs. Income tax Officer [2019] 417 ITR 453 (Madras)

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