Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The ITAT held that the rejection of the application u/s 80G was due to withdrawal, preventing the assessee from reapplying. The CIT(E) allowed existing registration to continue. Department failed to prove the assessee's submission on portal issue wrong. Approval was granted on a fresh Form 10AC. The appeal is disposed, allowing the assessee to submit a fresh application manually if technical issues persist. CIT(E) to process the application in compliance with the law.
The ITAT held that the rejection of the application u/s 80G was due to withdrawal, preventing the assessee from reapplying. The CIT(E) allowed existing registration to continue. Department failed to prove the assessee's submission on portal issue wrong. Approval was granted on a fresh Form 10AC. The appeal is disposed, allowing the assessee to submit a fresh application manually if technical issues persist. CIT(E) to process the application in compliance with the law.
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