The assessment was reopened on the ground that the charitable trust had accepted donations in cheque which was later on returned in cash to donor after deducting commission. The reassessment proceeding was initiated and the claim under section 80GGA was disallowed. CIT(A) affirmed the order of the Assessing Officer. On appeal the Tribunal held that there is no material on record to dispute the claim of the assessee that at the time of making of donation to charitable trust was duly approved u/s 35AC of the Act. Accordingly the denial of the claim was set aside. (AY. 2010-11)