https://www.taxtmi.com/caselaws?id=357702 The Tribunal allowed the appeal, ruling in favor of granting the claimed deduction under Section 35(1)(ii) of the Income Tax Act. The Tribunal emphasized the importance of the timing of the donation in relation to the institution's approval status and upheld the assessee's right to claim the deduction, rejecting the AO and CIT(A)'s disallowance of the deduction based on alleged tax avoidance motives. en-us Wed, 21 Mar 2018 00:00:00 +0530 Tue, 27 Mar 2018 21:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357702 The Tribunal allowed the appeal, ruling in favor of granting the claimed deduction under Section 35(1)(ii) of the Income Tax Act. The Tribunal emphasized the importance of the timing of the donation in relation to the institution's approval status and upheld the assessee's right to claim the deduction, rejecting the AO and CIT(A)'s disallowance of the deduction based on alleged tax avoidance motives. Case-Laws Income Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357702