Assessee claimed deduction on account of payment of gratuity.  Assessing Officer denied said claim on ground that gratuity trust had no approval.  Assessee claimed that gratuity trust was awaiting approval and non approval would not amount to non-recognition. Court held that original scheme which was approved under section 2 of Part-C of Schedule-IV of Act, 1961 had lapsed in relevant assessment year and assessee was seeking specific approval by submission of deed of variation. Disallowance is justified. (AY. 2003-04)