https://www.taxtmi.com/caselaws?id=368708 The ITAT dismissed the revenue's appeal and upheld the CIT(A)'s order, allowing the deduction under Section 35(1)(ii) of the Income-tax Act, 1961, for the donation made to HHBHRF. The Tribunal emphasized that the subsequent cancellation of approval by the CBDT could not retroactively affect the deduction claimed. The AO's disallowance based on a survey statement without cross-examination was deemed insufficient. The judgment highlighted the importance of adhering to statutory provisions and judicial precedents in determining the allowability of deductions. en-us Wed, 10 Oct 2018 00:00:00 +0530 Fri, 12 Oct 2018 09:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368708 The ITAT dismissed the revenue's appeal and upheld the CIT(A)'s order, allowing the deduction under Section 35(1)(ii) of the Income-tax Act, 1961, for the donation made to HHBHRF. The Tribunal emphasized that the subsequent cancellation of approval by the CBDT could not retroactively affect the deduction claimed. The AO's disallowance based on a survey statement without cross-examination was deemed insufficient. The judgment highlighted the importance of adhering to statutory provisions and judicial precedents in determining the allowability of deductions. Case-Laws Income Tax Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368708