https://www.taxtmi.com/caselaws?id=438534 The Tribunal partly allowed the appeal, directing the Assessing Officer to grant the deduction under section 80GGA and recompute the assessee's income. The Tribunal found that the assessee had made the donation through valid channels and had submitted relevant documents, thus disallowing the disallowance of the donation made under section 35AC of the Income Tax Act, 1961. The Tribunal also held that the reopening of assessment under section 147 lacked tangible material and ruled in favor of the assessee on the merits without delving into the jurisdictional issue at that stage. en-us Mon, 03 Apr 2023 00:00:00 +0530 Sat, 03 Jun 2023 08:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438534 The Tribunal partly allowed the appeal, directing the Assessing Officer to grant the deduction under section 80GGA and recompute the assessee's income. The Tribunal found that the assessee had made the donation through valid channels and had submitted relevant documents, thus disallowing the disallowance of the donation made under section 35AC of the Income Tax Act, 1961. The Tribunal also held that the reopening of assessment under section 147 lacked tangible material and ruled in favor of the assessee on the merits without delving into the jurisdictional issue at that stage. Case-Laws Income Tax Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438534