An assessee contributed to unapproved gratuity fund from P.Y 2001-02 to 2008-09. Assessing Officer disallowed such contribution. On an application to Commissioner to Income tax the group gratuity fund get recognised and becomes approved gratuity fund with effect from 18.012.2002. Query:whether the assessee can claim deduction for contributions made from the previous year 2002-03 in the year of recognition, which were earlier disallowed by the AO, If yes under which section of The Income Tax Act, 1961. Please mention the relevant case laws.