Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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Belated furnishing of a charitable trust's prescribed audit report in Form 10BB, after uploading Form 10B, does not by itself justify denial of exemption. Applying the jurisdictional High Court ruling, ITAT required verification of the belated Form 10BB before granting the claim. The lower authorities' orders were set aside, and the exemption was directed to be allowed upon proper verification; the appeal succeeded for statistical purposes.
Belated furnishing of a charitable trust's prescribed audit report in Form 10BB, after uploading Form 10B, does not by itself justify denial of exemption. Applying the jurisdictional High Court ruling, ITAT required verification of the belated Form 10BB before granting the claim. The lower authorities' orders were set aside, and the exemption was directed to be allowed upon proper verification; the appeal succeeded for statistical purposes.
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