Donation to research Institute cannot be disallowed for subsequent withdrawal of registration

Urnish Jewellers Vs ACIT (ITAT Mumbai) If at the time of giving the donation to the research Institute it had a valid registration granted under the Act, subsequent withdrawal of such approval with retrospective effect would not be a reason to deny deduction claimed by the donor under under section 35(1)(ii) for Scientific research expenditure. In case of CIT v/s Chotatingrai Tea, [2003] 126 Taxman 399 (SC), the Hon’ble Supreme Court while dealing with the deduction claimed under section 35CCA of the Act, held that retrospective withdrawal of approval granted by the prescribed authority...