Section 35(1)(ii) donation allowed as registration of Institute was valid on donation date

Ravindra K Reshamwala Vs DCIT (ITAT Mumbai) ITAT Mumbai held in favour of assessee with a reason that on the date of giving donation, the registration of the institute was valid u/s 35(1)(ii) granting approval. So deduction for donation can not be disallowed. FULL TEXT OF THE ORDER OF ITAT MUMBAI This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter called, Ld.CIT(A)] dated 20/09/2022 for the assessment year 2014-15. The assessee has raised the following grounds of appeal:- “1. On the facts and circumstances of the c...