https://www.taxtmi.com/caselaws?id=407185 Deduction for donation to an institution eligible under section 35(1)(ii) could not be disallowed merely because the institution's approval was withdrawn after the donation was made. The donation was made when the donee was notified as eligible, and the later withdrawal, without contrary evidence, did not by itself show that the donation was bogus. Banking-channel payment, confirmation of utilisation of funds, and no material showing cash return of the amount supported the assessee's claim, so the onus was treated as discharged and the deduction was allowable. en-us Fri, 09 Apr 2021 00:00:00 +0530 Mon, 03 May 2021 08:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407185 Deduction for donation to an institution eligible under section 35(1)(ii) could not be disallowed merely because the institution's approval was withdrawn after the donation was made. The donation was made when the donee was notified as eligible, and the later withdrawal, without contrary evidence, did not by itself show that the donation was bogus. Banking-channel payment, confirmation of utilisation of funds, and no material showing cash return of the amount supported the assessee's claim, so the onus was treated as discharged and the deduction was allowable. Case-Laws Income Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407185