Assessee-company made donation to a trust during year and claimed weighted deduction at rate of 175 per cent under section 35(1)(ii).  Assessing Officer allowed the deduction.   Commissioner invoked revision jurisdiction on ground that approval granted to said institute for receiving donations under said section had expired long back. He  set aside order of Assessing Officer. On appeal the Tribunal held that  since institute to which donation was made by assessee during relevant assessment year was not approved for said purposes for impugned year as approval granted to said institute expired long back, Assessing Officer had committed an error in allowing said claim of assessee for weighted deduction.  Order of revision is affirmed. (AY. 2015-16)