https://www.taxtmi.com/caselaws?id=754742 ITAT Ahmedabad dismissed the appeal challenging disallowance of Rs.20,00,000 deduction u/s 35(1)(ii) for donations to scientific research trust. The assessee donated to M/s. Shri Arvindo Institute of Applied Scientific Research Trust, whose approval u/s 35(1)(ii) expired on 31.03.2006, making it ineligible to receive donations for scientific research. AO disallowed the expenditure as unexplained u/s 69C. CIT(A) upheld the disallowance. ITAT confirmed that donation to an entity without valid approval cannot qualify for weighted deduction u/s 35(1)(ii), dismissing the appeal. en-us Thu, 25 Jan 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754742 ITAT Ahmedabad dismissed the appeal challenging disallowance of Rs.20,00,000 deduction u/s 35(1)(ii) for donations to scientific research trust. The assessee donated to M/s. Shri Arvindo Institute of Applied Scientific Research Trust, whose approval u/s 35(1)(ii) expired on 31.03.2006, making it ineligible to receive donations for scientific research. AO disallowed the expenditure as unexplained u/s 69C. CIT(A) upheld the disallowance. ITAT confirmed that donation to an entity without valid approval cannot qualify for weighted deduction u/s 35(1)(ii), dismissing the appeal. Case-Laws Income Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754742