Disallowance u/s 35(1)(ii) - withdrawal of approval by the CBDT ...

Income Tax

July 23, 2021

Disallowance u/s 35(1)(ii) - withdrawal of approval by the CBDT as was granted to the said HHBRF was only on 06.09.2016 i.e. much after the donation made by the assessee. Principally, even if subsequently for any reason if approval granted is withdrawn the deduction claimed cannot be denied. We, thus, are of the considered opinion that the disallowance made under Section 35(1)(ii) of the Act is not sustainable in the eye of law and hence quashed - AT

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Disallowance u/s 35(1)(ii) - withdrawal of approval by the CBDT ...

Income Tax

July 23, 2021

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