https://www.taxtmi.com/caselaws?id=465080 ITAT Ahmedabad upheld the disallowance of deduction claimed u/s 35(1)(ii) on donation made by the assessee to a research trust whose approval under that provision had expired on 31.03.2006. The Tribunal held that, post-expiry, the trust was not a recognised institution for purposes of s.35(1)(ii) and thus could not validly receive donations qualifying for weighted deduction. It found that the assessee, being financially literate and aware of the CBDT approval period, could not plead ignorance. Consequently, the disallowance by AO and confirmation by CIT(A) were sustained. en-us Tue, 15 Apr 2025 00:00:00 +0530 Thu, 04 Dec 2025 19:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465080 ITAT Ahmedabad upheld the disallowance of deduction claimed u/s 35(1)(ii) on donation made by the assessee to a research trust whose approval under that provision had expired on 31.03.2006. The Tribunal held that, post-expiry, the trust was not a recognised institution for purposes of s.35(1)(ii) and thus could not validly receive donations qualifying for weighted deduction. It found that the assessee, being financially literate and aware of the CBDT approval period, could not plead ignorance. Consequently, the disallowance by AO and confirmation by CIT(A) were sustained. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465080