https://www.taxtmi.com/caselaws?id=305538 The Tribunal allowed the appeal filed by the assessee, setting aside the order of the CIT(A) and directing the Assessing Officer to delete the addition of Rs. 52,50,000 claimed as a bogus donation under Section 35(1)(ii). The Tribunal held that the withdrawal of recognition of the payee institution after the donation was made did not affect the assessee's right to claim the deduction. The decision was based on previous rulings where similar issues were decided in favor of the assessee, concluding in favor of the assessee. en-us Wed, 23 Mar 2022 00:00:00 +0530 Fri, 09 Dec 2022 20:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305538 The Tribunal allowed the appeal filed by the assessee, setting aside the order of the CIT(A) and directing the Assessing Officer to delete the addition of Rs. 52,50,000 claimed as a bogus donation under Section 35(1)(ii). The Tribunal held that the withdrawal of recognition of the payee institution after the donation was made did not affect the assessee's right to claim the deduction. The decision was based on previous rulings where similar issues were decided in favor of the assessee, concluding in favor of the assessee. Case-Laws Income Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305538