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 no. 3CD filed by the assessee, the a...