https://www.taxtmi.com/caselaws?id=292275 ITAT Ahmedabad allowed the assessee's appeal regarding deductions under sections 35(1)(ii) and 35AC. For donations to SHG PH, the tribunal held that subsequent withdrawal of government approval cannot deny deduction benefits if the institution was approved at the time of donation. For donations to NCT, the tribunal ruled that statements recorded during survey operations without cross-examination cannot be used to deny deductions under section 35AC, particularly when no evidence showed donations returned as cash to the assessee. en-us Thu, 19 Mar 2020 00:00:00 +0530 Sat, 03 May 2025 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292275 ITAT Ahmedabad allowed the assessee's appeal regarding deductions under sections 35(1)(ii) and 35AC. For donations to SHG PH, the tribunal held that subsequent withdrawal of government approval cannot deny deduction benefits if the institution was approved at the time of donation. For donations to NCT, the tribunal ruled that statements recorded during survey operations without cross-examination cannot be used to deny deductions under section 35AC, particularly when no evidence showed donations returned as cash to the assessee. Case-Laws Income Tax Thu, 19 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292275