https://www.taxtmi.com/caselaws?id=65627 The Tribunal allowed the appeal, directing the Assessing Officer to re-examine the disallowed donation claim of Rs. 5,00,000 to the Society for Integral Development under Section 35CCA. The Tribunal emphasized that the assessee acted in good faith based on the valid approval at the time of donation, and that retrospective withdrawal of approval was legally ineffective. It highlighted the need for proper verification of fund utilization by the Society and granted the assessee an opportunity to be heard, ensuring compliance with statutory requirements and court principles. en-us Mon, 20 May 1991 00:00:00 +0530 Tue, 22 Feb 2011 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65627 The Tribunal allowed the appeal, directing the Assessing Officer to re-examine the disallowed donation claim of Rs. 5,00,000 to the Society for Integral Development under Section 35CCA. The Tribunal emphasized that the assessee acted in good faith based on the valid approval at the time of donation, and that retrospective withdrawal of approval was legally ineffective. It highlighted the need for proper verification of fund utilization by the Society and granted the assessee an opportunity to be heard, ensuring compliance with statutory requirements and court principles. Case-Laws Income Tax Mon, 20 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65627