The  Assessee company made donation to a trust and claimed weighted deduction at rate of 175% under section 35(1)(ii). Assessing officer also allowed the same. The Commissioner invoked the revision under section 263 on the grounds that approval granted to said institution for receiving donation under said section had expired long back and  set aside the order of the assessing officer. On appeal the Tribunal held that  The institution to which donation was made by the assessee during the impugned year and weighted deduction claimed thereon under section 35(1)(ii) was not approved for the said purposes for the year and  also the approval granted to the said institution was expired on 31-3-2006.  As  the said institute was not approved for receiving donation under section 35(1)(ii) during the impugned year , the revision order is affirmed .  (AY. 2015 -16)