Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cancellation of Registration u/s 12AA - merely because the genuineness of one donation in one year is doubted, it cannot be a ground to draw the inference that the activities of the assessee society are not being carried out in accordance with the objects of the society - Section 12AA(3) does not authorize the CIT to cancel charitable registration with retrospective effect
Cancellation of Registration u/s 12AA - merely because the genuineness of one donation in one year is doubted, it cannot be a ground to draw the inference that the activities of the assessee society are not being carried out in accordance with the objects of the society - Section 12AA(3) does not authorize the CIT to cancel charitable registration with retrospective effect
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