https://www.taxtmi.com/caselaws?id=63439 The Tribunal allowed the appeal, granting the deduction under section 80GGA for a genuine donation made by the assessee to Ramakrishna Vivekanand Mission in March 1983. The misappropriation by the middleman did not impact the legitimacy of the donation, and the time limit for the exemption was deemed irrelevant as the donation was made within the stipulated period. The Tribunal emphasized the lack of collusion between the assessee, the agent, and the Mission, dismissing the Department's suspicions of fraudulent activities. en-us Mon, 13 Jan 1992 00:00:00 +0530 Mon, 31 Jan 2011 10:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63439 The Tribunal allowed the appeal, granting the deduction under section 80GGA for a genuine donation made by the assessee to Ramakrishna Vivekanand Mission in March 1983. The misappropriation by the middleman did not impact the legitimacy of the donation, and the time limit for the exemption was deemed irrelevant as the donation was made within the stipulated period. The Tribunal emphasized the lack of collusion between the assessee, the agent, and the Mission, dismissing the Department's suspicions of fraudulent activities. Case-Laws Income Tax Mon, 13 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63439