https://www.taxtmi.com/caselaws?id=346508 Where an assessee had timely applied for approval of an employees' group gratuity scheme and the application remained pending for years, the Tribunal held that deduction could not be denied merely because formal approval was granted later. Since the Revenue did not show that the delay was attributable to the assessee, the assessee could not be made to suffer for administrative inaction. Following the jurisdictional High Court's approach in a similar situation, the Tribunal deleted the disallowance of the contribution to the LIC Group Gratuity Scheme and allowed relief to the assessee on that issue. en-us Thu, 10 Aug 2017 00:00:00 +0530 Thu, 17 Aug 2017 08:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346508 Where an assessee had timely applied for approval of an employees' group gratuity scheme and the application remained pending for years, the Tribunal held that deduction could not be denied merely because formal approval was granted later. Since the Revenue did not show that the delay was attributable to the assessee, the assessee could not be made to suffer for administrative inaction. Following the jurisdictional High Court's approach in a similar situation, the Tribunal deleted the disallowance of the contribution to the LIC Group Gratuity Scheme and allowed relief to the assessee on that issue. Case-Laws Income Tax Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346508