https://www.taxtmi.com/caselaws?id=404464 The Tribunal ruled in favor of the appellant, deleting the disallowance of a donation claimed under Section 35(1)((ii) of the Income Tax Act. The appellant's claim was challenged due to alleged money laundering activities by the recipient institution. The Tribunal, citing judicial precedents, found in favor of the appellant, emphasizing the importance of valid registration at the time of donation and the lack of evidence to support the disallowance based on subsequent developments. The judgment highlighted the need for concrete evidence to justify disallowances and supported the appellant's appeal by deleting the disallowance related to the claimed donation. en-us Tue, 23 Feb 2021 00:00:00 +0530 Wed, 24 Feb 2021 09:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404464 The Tribunal ruled in favor of the appellant, deleting the disallowance of a donation claimed under Section 35(1)((ii) of the Income Tax Act. The appellant's claim was challenged due to alleged money laundering activities by the recipient institution. The Tribunal, citing judicial precedents, found in favor of the appellant, emphasizing the importance of valid registration at the time of donation and the lack of evidence to support the disallowance based on subsequent developments. The judgment highlighted the need for concrete evidence to justify disallowances and supported the appellant's appeal by deleting the disallowance related to the claimed donation. Case-Laws Income Tax Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404464