Assessee paid certain amount towards a gratuity scheme benefit of its employees and applied for approval of gratuity scheme in year 2007.While completing assessment for assessment years 2011-12 and 2014-15 the Assessing Officerhad allowed deduction claimed towards provision created for gratuity. Relevant year the Assessing Officer disallowed the claim. Tribunal held that   non-approval of  scheme even after more than 7 years, would not disentitle assessee to claim deduction.  (AY. 2013-14)