#retrospective withdrawal

ITAT Kolkata rules that when a donee institution’s approval under Section 35(1)(ii) is cancelled retrospectively, donations made by taxpayers while the approval was active and in good faith remain deductible. This protects legitimate claimants from being penalized for administrative actions taken after the fact, reinforcing legal certainty for corporate philanthropy in scientific research.

Rajasthan High Court rules that rights accrued under the Solar Policy 2019, including electricity duty exemptions, cannot be retrospectively revoked for projects already commissioned. The judgment reinforces the enforceability of policy incentives against arbitrary state amendments, impacting renewable energy investors and public-private partnerships.