https://www.taxtmi.com/caselaws?id=308144 The Tribunal allowed the Assessee's appeal, overturning the disallowance of the deduction claimed under section 35AC for the donation to M/s. Navjeevan Charitable Trust. The Tribunal emphasized the lack of concrete evidence supporting the disallowance and stressed the necessity of verifying statements before using them against the Assessee. The decision was based on the principle that unverified statements cannot be used against the Assessee, leading to the allowance of the appeal for the Assessment Year 2010-11 and subsequent years. en-us Wed, 27 Jul 2022 00:00:00 +0530 Fri, 02 Jun 2023 20:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308144 The Tribunal allowed the Assessee's appeal, overturning the disallowance of the deduction claimed under section 35AC for the donation to M/s. Navjeevan Charitable Trust. The Tribunal emphasized the lack of concrete evidence supporting the disallowance and stressed the necessity of verifying statements before using them against the Assessee. The decision was based on the principle that unverified statements cannot be used against the Assessee, leading to the allowance of the appeal for the Assessment Year 2010-11 and subsequent years. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308144