Allowing the appeal of the assessee the Tribunal held that, when a valid registration exists while donation was given by the assessee and if at a later point of time such registration is cancelled with retrospective effect , no disallowance can be made . Followed CIT v Chotatingral Tea ( 2002) 258 ITR 529 (SC), National Leather Cloth Mfg Co v . Indian Agricultural Research ( 2000) 100 Taxman 511 ( Bom) (HC) ( WP No. 3320 of 1987 dt .17 -10 -1999 ) , Pooja Hardware Pvt Ltd v. ACIT (ITA No. 3712 /Mum / 2016 dt 28 -10 -2019 ) (Mum) (Trib) ( ITA No. 6399/Mum/ 2019 dt 9 -6 -2020 ) (AY 2014 -15)
Span Realtors v ITO ( 2020 ) BCAJ -September – P. 42 ( Mum) (Trib)
S. 35 : Scientific research -Donation- When a valid registration exists while donation was given by the assessee and if at a later point of time such registration is cancelled with retrospective effect , no disallowance can be made [ S.35(1) (ii) ]