Topic

Section 35(1)(ii)

2 articlesLatest June 2026
Section 35(1)(ii) Income Tax Act | Retrospective Cancellation of Donee Approval Cannot Void Deductions for Genuine Donations Made During Valid Approval Period : ITAT Kolkata
Case Law Analysis
|Income Tax Appellate Tribunal

Section 35(1)(ii) Income Tax Act | Retrospective Cancellation of Donee Approval Cannot Void Deductions for Genuine Donations Made During Valid Approval Period : ITAT Kolkata

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.

Section 35(1)(ii) IT Act | Deduction Cannot Be Denied Due to Post-Donation Cancellation of Research Institution Approval : ITAT Nagpur
Case Law Analysis
|Income Tax Appellate Tribunal

Section 35(1)(ii) IT Act | Deduction Cannot Be Denied Due to Post-Donation Cancellation of Research Institution Approval : ITAT Nagpur

ITAT Nagpur rules that a taxpayer’s deduction under Section 35(1)(ii) of the Income Tax Act cannot be disallowed merely because the research institution’s approval was cancelled after the donation was made. The ruling reinforces statutory protection for taxpayers relying on valid approvals at the time of donation, preventing retrospective disallowance of legitimate claims.

Continue exploring