https://www.taxtmi.com/caselaws?id=467979 Deduction under section 35(1)(ii) was treated as available where the research institution held valid approval on the date of donation, and the donor acted on that approval; later retrospective withdrawal did not defeat the completed claim. The Tribunal also held that disallowance could not rest only on the trustee's statement and surrounding allegations, because there was no direct material showing that the assessee had received back the donation. On that basis, the adverse findings of the lower authorities were set aside and the deduction claim was allowed to survive. en-us Tue, 13 May 2025 00:00:00 +0530 Fri, 10 Apr 2026 20:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467979 Deduction under section 35(1)(ii) was treated as available where the research institution held valid approval on the date of donation, and the donor acted on that approval; later retrospective withdrawal did not defeat the completed claim. The Tribunal also held that disallowance could not rest only on the trustee's statement and surrounding allegations, because there was no direct material showing that the assessee had received back the donation. On that basis, the adverse findings of the lower authorities were set aside and the deduction claim was allowed to survive. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467979