https://www.taxtmi.com/caselaws?id=400011 The Tribunal allowed the appeal of the assessee, holding that the disallowance of the deduction under Section 35(1)(ii) was not justified. It emphasized that the approval in force at the time of donation entitled the assessee to the deduction, unaffected by the subsequent withdrawal of recognition. The Tribunal stressed the importance of natural justice principles, stating that adverse material not confronted to the assessee cannot be used against them. The appeal was allowed for statistical purposes. en-us Wed, 21 Oct 2020 00:00:00 +0530 Sat, 24 Oct 2020 19:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400011 The Tribunal allowed the appeal of the assessee, holding that the disallowance of the deduction under Section 35(1)(ii) was not justified. It emphasized that the approval in force at the time of donation entitled the assessee to the deduction, unaffected by the subsequent withdrawal of recognition. The Tribunal stressed the importance of natural justice principles, stating that adverse material not confronted to the assessee cannot be used against them. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400011