https://www.taxtmi.com/caselaws?id=292917 The ITAT allowed the appeal, overturning the AO's disallowance of the weighted deduction under Section 35(1)(ii) of the IT Act. The Tribunal held that the deduction should not be denied due to the retrospective withdrawal of approval by CBDT after the donation was made. The issue of reopening the assessment was deemed academic and not adjudicated. en-us Fri, 08 Nov 2019 00:00:00 +0530 Wed, 13 Nov 2024 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292917 The ITAT allowed the appeal, overturning the AO's disallowance of the weighted deduction under Section 35(1)(ii) of the IT Act. The Tribunal held that the deduction should not be denied due to the retrospective withdrawal of approval by CBDT after the donation was made. The issue of reopening the assessment was deemed academic and not adjudicated. Case-Laws Income Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292917