Weighted Deduction Denied u/s 35(1)(ii) Due to Improper Donation Handling and Lack of Bank Transfer Evidence.

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....Disallowance of weighted deduction u/s 35(1)(ii) - donation was deposited in Axis Bank, where, society is not maintaining any account - When there is no piece of evidence that the assessee’s donation was remitted to donee’s bank account, the assessee cannot claim weighted deduction u/s 35(1)(ii)....