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2020 (2) TMI 1413 - AT - Income TaxDeduction u/s 35(1) - denial of deduction on the ground that the approval of the recipient organization was withdrawn by the CBDT vide Notification dt. 6.9.2016 - HELD THAT:- As decided in assessee's own case [2019 (11) TMI 1560 - ITAT BANGALORE] disallowance cannot be made merely on this basis that subsequent to the payment of sum in question by the assessee, the approval granted to the association, university, college or other institution referred to in clause (ii) or clause (iii) of section 35(1) has been withdrawn. There is no other basis given by the AO for making disallowance. The Tribunal order cited by ld. AR of assessee having been rendered in the case of DCIT Vs. Maco Corporation (India) Pvt. Ltd [2018 (3) TMI 811 - ITAT KOLKATA] is also applicable in the facts of present case and hence, respectfully following this Tribunal order, we delete the disallowance made by the AO u/s. 35(1)(ii) of the IT Act. Appeal filed by the assessee is allowed.
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