https://www.taxtmi.com/caselaws?id=772920 ITAT Ahmedabad allowed the assessee's appeal regarding reopening of assessment under section 147 for allegedly ineligible weighted deduction claim. The tribunal held that the institute receiving donation was not approved under section 35(1)(ii) for assessment year 2015-16, as its approval had expired on 31/03/2006. Following precedent in Joshi Technologies International Inc, the tribunal ruled that since the institute lacked proper approval during the relevant year, the weighted deduction claim was invalid, supporting the assessee's position. en-us Tue, 08 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 12:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772920 ITAT Ahmedabad allowed the assessee's appeal regarding reopening of assessment under section 147 for allegedly ineligible weighted deduction claim. The tribunal held that the institute receiving donation was not approved under section 35(1)(ii) for assessment year 2015-16, as its approval had expired on 31/03/2006. Following precedent in Joshi Technologies International Inc, the tribunal ruled that since the institute lacked proper approval during the relevant year, the weighted deduction claim was invalid, supporting the assessee's position. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772920