https://www.taxtmi.com/caselaws?id=798224 Deduction for donations to an approved scientific research institution under Section 35(1)(ii) remains supportable where the donor substantiates payment through bank records, donation receipts, registration material and approval valid on the donation date. The recipient institution's failure to comply with a verification notice under Section 133(6) does not by itself disprove a genuine donation, absent evidence that funds were returned to the donor in cash. Subsequent withdrawal of the institution's approval does not retrospectively affect deductions for payments made while approval subsisted. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798224 Deduction for donations to an approved scientific research institution under Section 35(1)(ii) remains supportable where the donor substantiates payment through bank records, donation receipts, registration material and approval valid on the donation date. The recipient institution's failure to comply with a verification notice under Section 133(6) does not by itself disprove a genuine donation, absent evidence that funds were returned to the donor in cash. Subsequent withdrawal of the institution's approval does not retrospectively affect deductions for payments made while approval subsisted. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798224