https://www.taxtmi.com/caselaws?id=472943 Deduction for a donation linked to a recipient's valid approval for scientific research cannot be denied solely because the recipient's separate charitable registration was cancelled. Registration under section 12AA and approval under section 35(1)(ii) operate in distinct fields. Where the research approval remained valid when the donation was made and no material shows that the donation was non-genuine, the donor remains entitled to the deduction claimed under section 35AC. Subsequent restoration of the recipient's charitable registration further removes the basis for disallowance. en-us Wed, 23 Apr 2025 00:00:00 +0530 Thu, 29 Oct 2026 13:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472943 Deduction for a donation linked to a recipient's valid approval for scientific research cannot be denied solely because the recipient's separate charitable registration was cancelled. Registration under section 12AA and approval under section 35(1)(ii) operate in distinct fields. Where the research approval remained valid when the donation was made and no material shows that the donation was non-genuine, the donor remains entitled to the deduction claimed under section 35AC. Subsequent restoration of the recipient's charitable registration further removes the basis for disallowance. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472943