https://www.taxtmi.com/caselaws?id=467954 Deduction under section 35(1)(ii) for donations to an approved institution is available where the approval was valid and subsisting on the date of donation. A later retrospective cancellation of that approval does not, by itself, defeat the donor's claim for the relevant assessment year. On the facts, the donation receipts and approval records showed valid approval when the payments were made, so the deduction could not be denied on the basis of the subsequent withdrawal. The addition was deleted and the assessee's appeal succeeded. en-us Tue, 21 Feb 2023 00:00:00 +0530 Fri, 10 Apr 2026 14:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467954 Deduction under section 35(1)(ii) for donations to an approved institution is available where the approval was valid and subsisting on the date of donation. A later retrospective cancellation of that approval does not, by itself, defeat the donor's claim for the relevant assessment year. On the facts, the donation receipts and approval records showed valid approval when the payments were made, so the deduction could not be denied on the basis of the subsequent withdrawal. The addition was deleted and the assessee's appeal succeeded. Case-Laws Income Tax Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467954