https://www.taxtmi.com/caselaws?id=15606 Where an assessee claimed deduction under s.35(1)(ii) for a donation to a scientific research association holding valid approval at the time of donation, a subsequent retrospective withdrawal/cancellation of that approval cannot retrospectively deny the assessee's deduction. Relying on settled law and earlier HC precedent, the HC held that the assessee is entitled to act on the subsisting certificate/notification issued by the prescribed authority, and retrospective withdrawal does not create "escapement of income" so as to justify reassessment. Consequently, the notice issued u/s 148 was held to be without jurisdiction and was quashed. en-us Thu, 07 Oct 1999 00:00:00 +0530 Thu, 01 Jan 2026 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15606 Where an assessee claimed deduction under s.35(1)(ii) for a donation to a scientific research association holding valid approval at the time of donation, a subsequent retrospective withdrawal/cancellation of that approval cannot retrospectively deny the assessee's deduction. Relying on settled law and earlier HC precedent, the HC held that the assessee is entitled to act on the subsisting certificate/notification issued by the prescribed authority, and retrospective withdrawal does not create "escapement of income" so as to justify reassessment. Consequently, the notice issued u/s 148 was held to be without jurisdiction and was quashed. Case-Laws Income Tax Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15606