Held, that subsequent withdrawal of such approval could not form a reason to deny deduction claimed by the donor. In the assessee’s own case, the Tribunal had reversed the disallowance of the assessee’s claim for deduction under section 35(1)(ii) in respect of a donation given to the same society. The order of the Commissioner (Appeals) vacating the disallowance of the assessee’s claim of deduction under section 35(1)(ii) was to be upheld. Followed CIT v. Chotatingrai Tea (2002) 258 ITR 529 (SC), National leather Cloth  Mfg.Co v. Indian Council of Agricultural Research (2000) 241 ITR 482 (Bom)(HC)  (AY.2014-15)