https://www.taxtmi.com/caselaws?id=789415 Deduction under section 35(1)(ii) is not defeated merely because the donee institution's approval is withdrawn later, where the donation was made through banking channels while approval was in force and no specific adverse material links the assessee to any bogus arrangement. The statutory explanation protects a claim already made on a validly approved donation, so a general investigation report alone is insufficient to deny the deduction. An addition under section 69C based on alleged bogus donation and supposed commission payment also fails where it rests only on the same unproved assumption and there is no cogent evidence of actual commission payment. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789415 Deduction under section 35(1)(ii) is not defeated merely because the donee institution's approval is withdrawn later, where the donation was made through banking channels while approval was in force and no specific adverse material links the assessee to any bogus arrangement. The statutory explanation protects a claim already made on a validly approved donation, so a general investigation report alone is insufficient to deny the deduction. An addition under section 69C based on alleged bogus donation and supposed commission payment also fails where it rests only on the same unproved assumption and there is no cogent evidence of actual commission payment. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789415