https://www.taxtmi.com/caselaws?id=422885 The Tribunal allowed the appeal, holding the disallowance of the deduction under Section 35(1)(ii) unwarranted. Validating the reassessment proceedings, the delay in filing the appeal was condoned. The withdrawal of recognition of the donee institution did not affect the right to claim deduction for donations made during valid recognition. The appeal succeeded, and the disallowance by the Assessing Officer was overturned. en-us Tue, 10 May 2022 00:00:00 +0530 Tue, 24 May 2022 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422885 The Tribunal allowed the appeal, holding the disallowance of the deduction under Section 35(1)(ii) unwarranted. Validating the reassessment proceedings, the delay in filing the appeal was condoned. The withdrawal of recognition of the donee institution did not affect the right to claim deduction for donations made during valid recognition. The appeal succeeded, and the disallowance by the Assessing Officer was overturned. Case-Laws Income Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422885