https://www.taxtmi.com/caselaws?id=380595 The tribunal ruled in favor of the assessee, allowing the deduction claimed under section 35(1)(ii) of the Income Tax Act, 1961. The tribunal held that the subsequent cancellation of the institution's registration did not invalidate the deduction claim if the donation was made when the registration was valid. Consequently, the appeal was partly allowed, with other issues deemed academic or consequential. en-us Wed, 22 May 2019 00:00:00 +0530 Fri, 10 Apr 2026 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380595 The tribunal ruled in favor of the assessee, allowing the deduction claimed under section 35(1)(ii) of the Income Tax Act, 1961. The tribunal held that the subsequent cancellation of the institution's registration did not invalidate the deduction claim if the donation was made when the registration was valid. Consequently, the appeal was partly allowed, with other issues deemed academic or consequential. Case-Laws Income Tax Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380595