https://www.taxtmi.com/caselaws?id=357108 The Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision to delete the disallowance of a deduction under Section 35(1)(ii) of the Income Tax Act, 1961. The ITAT ruled that the disallowance was unjustified due to violations of natural justice and lack of evidence proving the donations were bogus. The ITAT emphasized that the subsequent withdrawal of approval by the CBDT did not affect the assessee's right to claim the deduction. The revenue's appeal was dismissed, affirming the decision in favor of the assessee. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 10 Dec 2022 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357108 The Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision to delete the disallowance of a deduction under Section 35(1)(ii) of the Income Tax Act, 1961. The ITAT ruled that the disallowance was unjustified due to violations of natural justice and lack of evidence proving the donations were bogus. The ITAT emphasized that the subsequent withdrawal of approval by the CBDT did not affect the assessee's right to claim the deduction. The revenue's appeal was dismissed, affirming the decision in favor of the assessee. Case-Laws Income Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357108