https://www.taxtmi.com/caselaws?id=416221 The Tribunal allowed the assessee's appeal for AY 2010-11, overturning the disallowance of deduction under section 35AC of Rs. 15 lakh. The Tribunal found the donation to Navjeevan Charitable Trust genuine as per approved terms, emphasizing that withdrawal of approval later does not impact eligibility. For AYs 2011-12 & 2012-13, all appeals by the assessee were allowed due to donations aligning with statutory provisions and lack of evidence supporting Revenue's claims. The Tribunal highlighted the importance of verifying statements and directed deletion of additions, granting relief to the assessee for all three assessment years. en-us Fri, 10 Dec 2021 00:00:00 +0530 Thu, 23 Dec 2021 12:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416221 The Tribunal allowed the assessee's appeal for AY 2010-11, overturning the disallowance of deduction under section 35AC of Rs. 15 lakh. The Tribunal found the donation to Navjeevan Charitable Trust genuine as per approved terms, emphasizing that withdrawal of approval later does not impact eligibility. For AYs 2011-12 & 2012-13, all appeals by the assessee were allowed due to donations aligning with statutory provisions and lack of evidence supporting Revenue's claims. The Tribunal highlighted the importance of verifying statements and directed deletion of additions, granting relief to the assessee for all three assessment years. Case-Laws Income Tax Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416221