https://www.taxtmi.com/caselaws?id=409600 The Tribunal allowed the appeal filed by the assessee, holding that the deduction under Section 35(1)(ii) of the I.T. Act should be allowed as the donation was made when the payee organization had valid approval. The Tribunal emphasized that the withdrawal of approval by the CBDT occurred after the donation was made, and the assessee could not have foreseen this withdrawal. The Tribunal set aside the lower authorities' orders and ruled in favor of the assessee. en-us Thu, 17 Jun 2021 00:00:00 +0530 Tue, 13 Jul 2021 10:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409600 The Tribunal allowed the appeal filed by the assessee, holding that the deduction under Section 35(1)(ii) of the I.T. Act should be allowed as the donation was made when the payee organization had valid approval. The Tribunal emphasized that the withdrawal of approval by the CBDT occurred after the donation was made, and the assessee could not have foreseen this withdrawal. The Tribunal set aside the lower authorities' orders and ruled in favor of the assessee. Case-Laws Income Tax Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409600