https://www.taxtmi.com/caselaws?id=470649 Deduction for a donation to an approved research institution under Section 35(1)(ii) remains available where the donee's approval is cancelled after payment, as the statutory explanation protects the donor's entitlement. Allegations of accommodation entries do not justify denial without material establishing the donor's connection to the arrangement or proof that the donated amount was returned. Regulatory monitoring of the donee institution lies with the approving authorities, and donors are not required to verify the donee's operations. The donation claim was therefore allowable. en-us Tue, 25 Mar 2025 00:00:00 +0530 Mon, 03 Aug 2026 19:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470649 Deduction for a donation to an approved research institution under Section 35(1)(ii) remains available where the donee's approval is cancelled after payment, as the statutory explanation protects the donor's entitlement. Allegations of accommodation entries do not justify denial without material establishing the donor's connection to the arrangement or proof that the donated amount was returned. Regulatory monitoring of the donee institution lies with the approving authorities, and donors are not required to verify the donee's operations. The donation claim was therefore allowable. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470649