ITAT disallows Tax Deduction claimed u/s 35(1)(ii) for Donation to Unapproved Scientific Research Trust [Read Order]
The ITAT disallowed a ₹54.25 lakh deduction, stating that the assessee, being a science graduate with financial literacy, could not plead ignorance of the expired approval of the trust under Section 35(1)(ii) of the Income Tax Act,1961
By Nandan GK - On April 21, 2025 8:10 pm - 2 mins read
In a recent judgment, the Ahmedabad bench of the Income Tax Appellate Authority (ITAT) set aside the deduction claim of an assessee for the donation made by him to an unapproved scientific authority. The assessee, Parag Dave, was engaged in testing of soil, building materials, conducting survey work, etc. On 26.09.2017, the assessee filed his…
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