https://www.taxtmi.com/caselaws?id=431321 The ITAT allowed the appeal filed by the assessee, directing the AO to grant the deduction under Section 35(1)(ii) of the Income-tax Act. The ITAT emphasized that the assessee could not be penalized for the subsequent withdrawal of the trust's recognition, as the donation was made when the trust was duly approved. The appeal was allowed, and the order was pronounced in the open court on 29th November 2022. en-us Tue, 29 Nov 2022 00:00:00 +0530 Fri, 09 Dec 2022 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431321 The ITAT allowed the appeal filed by the assessee, directing the AO to grant the deduction under Section 35(1)(ii) of the Income-tax Act. The ITAT emphasized that the assessee could not be penalized for the subsequent withdrawal of the trust's recognition, as the donation was made when the trust was duly approved. The appeal was allowed, and the order was pronounced in the open court on 29th November 2022. Case-Laws Income Tax Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431321