https://www.taxtmi.com/caselaws?id=6095 Deduction under s.35CCA for donations to an approved rural development institution was disputed on the ground that the donated amount was allegedly not utilised for an approved programme. The SC held that once the assessee satisfies the statutory conditions for deduction and furnishes the prescribed certificate, there is no legal obligation on the assessee to ensure or prove subsequent utilisation of the funds or that the donee is in fact carrying on the envisaged rural development work; the compliance burden lies within the scheme of s.35CCA and its certification mechanism. The SC further held that the HC exceeded its jurisdiction in quashing the Tribunal's remand order, but upheld the allowance of the deduction and dismissed the appeals. en-us Tue, 29 Oct 2002 00:00:00 +0530 Thu, 25 Dec 2025 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6095 Deduction under s.35CCA for donations to an approved rural development institution was disputed on the ground that the donated amount was allegedly not utilised for an approved programme. The SC held that once the assessee satisfies the statutory conditions for deduction and furnishes the prescribed certificate, there is no legal obligation on the assessee to ensure or prove subsequent utilisation of the funds or that the donee is in fact carrying on the envisaged rural development work; the compliance burden lies within the scheme of s.35CCA and its certification mechanism. The SC further held that the HC exceeded its jurisdiction in quashing the Tribunal's remand order, but upheld the allowance of the deduction and dismissed the appeals. Case-Laws Income Tax Tue, 29 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6095