https://www.taxtmi.com/caselaws?id=287654 The tribunal allowed the appeals for both assessment years 2013-2014 and 2014-2015, directing the AO to grant the deduction under Section 35(1)(ii) of the Income Tax Act. The decision was based on the principle that the assessee should not be penalized for admissions made by the office bearers of the institution without the opportunity for cross-examination, against the principles of natural justice. The tribunal referenced precedents where similar deductions were allowed despite the retrospective withdrawal of approval. en-us Tue, 15 Jan 2019 00:00:00 +0530 Fri, 09 Dec 2022 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287654 The tribunal allowed the appeals for both assessment years 2013-2014 and 2014-2015, directing the AO to grant the deduction under Section 35(1)(ii) of the Income Tax Act. The decision was based on the principle that the assessee should not be penalized for admissions made by the office bearers of the institution without the opportunity for cross-examination, against the principles of natural justice. The tribunal referenced precedents where similar deductions were allowed despite the retrospective withdrawal of approval. Case-Laws Income Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287654