https://www.taxtmi.com/caselaws?id=381656 The Tribunal ruled in favor of the assessee, allowing the appeal and directing the Assessing Officer to delete the disallowance of the deduction claimed under Section 35(1)(iii) of the Income Tax Act. The Tribunal held that the donation made to the institution, which was validly recognized at the time, should not be denied retrospectively based on the subsequent rescinding of approval by the CBDT. The decision was issued on June 6, 2019. en-us Thu, 06 Jun 2019 00:00:00 +0530 Mon, 17 Jun 2019 07:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381656 The Tribunal ruled in favor of the assessee, allowing the appeal and directing the Assessing Officer to delete the disallowance of the deduction claimed under Section 35(1)(iii) of the Income Tax Act. The Tribunal held that the donation made to the institution, which was validly recognized at the time, should not be denied retrospectively based on the subsequent rescinding of approval by the CBDT. The decision was issued on June 6, 2019. Case-Laws Income Tax Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381656