Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Denial of Approval u/s 80G - The Assessee's argument that donations were required for non-recurring expenses related to construction was not supported by evidence. Additionally, no expenditures in the Income & Expenditure account were found to correspond with the charitable claims made by the Assessee. - Considering these factors, the Ld. CIT(E) concluded that the Assessee's purpose for seeking donations did not align with the objectives of section 80G. As the Assessee failed to provide any other compelling rationale for approval, the request was denied. - Tribunal upheld the Order of CIT(E).
Denial of Approval u/s 80G - The Assessee's argument that donations were required for non-recurring expenses related to construction was not supported by evidence. Additionally, no expenditures in the Income & Expenditure account were found to correspond with the charitable claims made by the Assessee. - Considering these factors, the Ld. CIT(E) concluded that the Assessee's purpose for seeking donations did not align with the objectives of section 80G. As the Assessee failed to provide any other compelling rationale for approval, the request was denied. - Tribunal upheld the Order of CIT(E).
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