https://www.taxtmi.com/caselaws?id=67486 Deduction under section 35CCA was available where donations were made to an institution approved for a rural development programme during the period when the approval remained in force. A later attempt to withdraw that approval retrospectively could not defeat the deduction, because no retrospective power was found in section 35CCA and statutory approval ordinarily operates prospectively unless the provision clearly authorises otherwise. The assessee could rely on the original approval and the assurance underlying it, and promissory estoppel was held capable of operating against the Revenue on the facts stated. As there was no material showing breach of the statutory conditions, the donation-based deduction was upheld. en-us Tue, 25 Feb 1992 00:00:00 +0530 Thu, 10 Mar 2011 18:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67486 Deduction under section 35CCA was available where donations were made to an institution approved for a rural development programme during the period when the approval remained in force. A later attempt to withdraw that approval retrospectively could not defeat the deduction, because no retrospective power was found in section 35CCA and statutory approval ordinarily operates prospectively unless the provision clearly authorises otherwise. The assessee could rely on the original approval and the assurance underlying it, and promissory estoppel was held capable of operating against the Revenue on the facts stated. As there was no material showing breach of the statutory conditions, the donation-based deduction was upheld. Case-Laws Income Tax Tue, 25 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67486