Assessee's tax deduction valid for donation made when donee's registration u/s 35(1)(ii)(iii) was active.

Disallowance u/s 35(i)(ii) - When the assessee had given a donation to the donee organization, the registration granted u/s 35(1)(ii)(iii) of the Act by the competent authority was in force. Just because this was withdrawn at a later date, the assessee to claim for deduction cannot be rejected. - AT .....

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