https://www.taxtmi.com/caselaws?id=782526 ITAT Ahmedabad allowed Revenue's appeal and restored the disallowance of weighted deduction u/s 35(1)(ii). The assessee had claimed deduction on donations made to a research institute which, after 31.03.2006, did not possess valid approval u/s 35(1)(ii) and had obtained donations on the basis of forged approval documents. Relying on undisputed factual findings and consistent tribunal precedent, ITAT held that a donation supported by fraudulent or forged approval cannot qualify for weighted deduction, irrespective of the assessee's reliance on such documents. The CIT(A)'s order granting relief to the assessee was quashed and the AO's disallowance was upheld. en-us Wed, 26 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782526 ITAT Ahmedabad allowed Revenue's appeal and restored the disallowance of weighted deduction u/s 35(1)(ii). The assessee had claimed deduction on donations made to a research institute which, after 31.03.2006, did not possess valid approval u/s 35(1)(ii) and had obtained donations on the basis of forged approval documents. Relying on undisputed factual findings and consistent tribunal precedent, ITAT held that a donation supported by fraudulent or forged approval cannot qualify for weighted deduction, irrespective of the assessee's reliance on such documents. The CIT(A)'s order granting relief to the assessee was quashed and the AO's disallowance was upheld. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782526