https://www.taxtmi.com/caselaws?id=792835 A donation paid by cheque to an institution approved under section 35(1)(ii) was treated as substantively eligible for deduction, even though the assessee had claimed it under section 80GGC/80GGA. The genuineness of the payment was not disputed, and the benefit could not be denied merely because the claim was made under an incorrect provision. Technical misclassification did not override the underlying statutory entitlement, so the disallowance was deleted and relief was granted to the assessee. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792835 A donation paid by cheque to an institution approved under section 35(1)(ii) was treated as substantively eligible for deduction, even though the assessee had claimed it under section 80GGC/80GGA. The genuineness of the payment was not disputed, and the benefit could not be denied merely because the claim was made under an incorrect provision. Technical misclassification did not override the underlying statutory entitlement, so the disallowance was deleted and relief was granted to the assessee. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792835