Tribunal Upholds Reopening of Assessment; Stresses Donations Must Be to Genuine Institutions for Deduction Eligibility.

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....Reopening of assessment - Disallowance of deduction claimed u/s 35(1)(ii) - The tribunal upheld the reopening of the assessment, ruling it as a procedural irregularity that does not invalidate the proceedings, and found no merit in the assessee's objections regarding the entitlement to deductions u/s 35(1)(ii), emphasizing the necessity for donations to be made to genuine institutions for claiming such deductions.....