https://www.taxtmi.com/caselaws?id=20185 The court ruled in favor of the petitioner, holding that a donor cannot be denied deduction if the donated money is not utilized for the specified purpose. The court clarified that the donor's responsibility ends once the donation is made, and any misapplication of funds would occur after the donation. The court emphasized that the Commissioner lacked grounds to deny the deduction and quashed the notice issued under section 263, allowing the petitioner's entitlement to deductions. The court granted a stay of judgment for two weeks and made no order as to costs. en-us Wed, 30 Jun 1993 00:00:00 +0530 Sun, 02 May 2010 23:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20185 The court ruled in favor of the petitioner, holding that a donor cannot be denied deduction if the donated money is not utilized for the specified purpose. The court clarified that the donor's responsibility ends once the donation is made, and any misapplication of funds would occur after the donation. The court emphasized that the Commissioner lacked grounds to deny the deduction and quashed the notice issued under section 263, allowing the petitioner's entitlement to deductions. The court granted a stay of judgment for two weeks and made no order as to costs. Case-Laws Income Tax Wed, 30 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20185