Deduction u/s. 35(1)(ii) denied as donation given to trust whose approval got expired

Parag Dave Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that deduction u/s. 35(1)(ii) of the Income Tax Act rightly disallowed since donation was given to Arvindo Institute of Applied Scientific Research Trust whose approval expired on 31.03.2006. Accordingly, appeal of assessee dismissed.

Facts- The assessee is engaged in the business of soil testing, building material testing and land survey work as well as non-constructive testing work. During scrutiny assessment, AO observed that in the statement of total income and annexure of column no. 19 in the Form

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