{"id":35753,"date":"2023-08-27T18:07:19","date_gmt":"2023-08-27T12:37:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-praveen-sushil-kanda-202298-itr-345-raipur-trib\/"},"modified":"2023-08-27T18:07:19","modified_gmt":"2023-08-27T12:37:19","slug":"acit-v-praveen-sushil-kanda-202298-itr-345-raipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-praveen-sushil-kanda-202298-itr-345-raipur-trib\/","title":{"rendered":"ACIT v. Praveen Sushil Kanda (2022)98 ITR 345 (Raipur) (Trib)"},"content":{"rendered":"<p>Held, that subsequent withdrawal of such approval could not form a reason to deny deduction claimed by the donor. In the assessee\u2019s own case, the Tribunal had reversed the disallowance of the assessee\u2019s claim for deduction under section 35(1)(ii) in respect of a donation given to the same society. The order of the Commissioner (Appeals) vacating the disallowance of the assessee\u2019s claim of deduction under section 35(1)(ii) was to be upheld. Followed CIT v. Chotatingrai Tea (2002) 258 ITR 529 (SC), National leather Cloth\u00a0 Mfg.Co v. Indian Council of Agricultural Research (2000) 241 ITR 482 (Bom)(HC)\u00a0 (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Scientific research expenditure-Withdrawal of approval granted to institution-Approval valid at the time of donation-Entitled to deduction.[S. 35(1)(ii)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-35753","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9iF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35753","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=35753"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35753\/revisions"}],"predecessor-version":[{"id":35754,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35753\/revisions\/35754"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}