ITAT disallows Tax Deduction claimed u/s 35(1)(ii) for Donation to Unapproved Scientific Research Trust

The ITAT (Income Tax Tribunal) disallowed a tax deduction claimed under Section 35(1)(ii) of the Income Tax Act for a donation made to an unapproved scientific research trust. Section 35(1)(ii) allows deductions for contributions to approved scientific research associations or institutions. The tribunal's decision indicates that the trust in question did not meet the criteria for approval, making the donation ineligible for deduction under this specific provision.