https://www.taxtmi.com/caselaws?id=394492 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to grant the deduction under Section 35(1)(ii) of the Income-tax Act. The disallowance of a Rs. 35 lakhs deduction claim was deleted as the Tribunal found that the recipient was approved at the time of donation, and there was no evidence of cash return. The Tribunal emphasized the lack of corroborative evidence for statements recorded during the survey and the denial of cross-examination rights to the assessee, highlighting violations of natural justice principles. The retrospective cancellation of approval was also deemed impermissible. en-us Fri, 31 Jan 2020 00:00:00 +0530 Tue, 14 Apr 2020 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394492 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to grant the deduction under Section 35(1)(ii) of the Income-tax Act. The disallowance of a Rs. 35 lakhs deduction claim was deleted as the Tribunal found that the recipient was approved at the time of donation, and there was no evidence of cash return. The Tribunal emphasized the lack of corroborative evidence for statements recorded during the survey and the denial of cross-examination rights to the assessee, highlighting violations of natural justice principles. The retrospective cancellation of approval was also deemed impermissible. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394492