https://www.taxtmi.com/caselaws?id=413680 The ITAT allowed the appeal, holding that the assessee was entitled to the deduction under section 35(1)(ii) and that the reopening of the assessment was not justified. The ITAT set aside the lower authorities' orders, emphasizing that the payment was made through banking channels and the entity was eligible for the deduction at the time. The ITAT concluded that withdrawal of approval to the payee institution did not affect the assessee's right to claim the deduction if payment was made when approval was valid. en-us Tue, 05 Oct 2021 00:00:00 +0530 Sun, 17 Oct 2021 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413680 The ITAT allowed the appeal, holding that the assessee was entitled to the deduction under section 35(1)(ii) and that the reopening of the assessment was not justified. The ITAT set aside the lower authorities' orders, emphasizing that the payment was made through banking channels and the entity was eligible for the deduction at the time. The ITAT concluded that withdrawal of approval to the payee institution did not affect the assessee's right to claim the deduction if payment was made when approval was valid. Case-Laws Income Tax Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413680