https://www.taxtmi.com/caselaws?id=13835 The Tribunal upheld the assessee's appeal, rejecting the Revenue's challenge to disallow a deduction under section 35CCA of the Income-tax Act, 1961. Despite the subsequent withdrawal of approval granted to the society for rural development, the Tribunal emphasized that the deduction claim could not be denied based on events occurring after the donation. The Tribunal highlighted the importance of the society's approval status at the time of the donation and ruled in favor of the assessee, stating that the claim of deduction cannot be withdrawn due to subsequent events lacking supporting evidence. en-us Fri, 06 Jul 2001 00:00:00 +0530 Fri, 03 Jul 2009 11:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13835 The Tribunal upheld the assessee's appeal, rejecting the Revenue's challenge to disallow a deduction under section 35CCA of the Income-tax Act, 1961. Despite the subsequent withdrawal of approval granted to the society for rural development, the Tribunal emphasized that the deduction claim could not be denied based on events occurring after the donation. The Tribunal highlighted the importance of the society's approval status at the time of the donation and ruled in favor of the assessee, stating that the claim of deduction cannot be withdrawn due to subsequent events lacking supporting evidence. Case-Laws Income Tax Fri, 06 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13835