Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Procedural lapses in e-filing return acknowledged. Deduction denial u/s 80P despite assessee not appealing Section 143(1) intimation. Department obligated to assess correct income, allow deductions under 1961 Act and Constitution's Article 265. CBDT Circular 14/1955 cited. Technicalities cannot obstruct justice. Assessee declared nil taxable income after claiming deduction. Remanded to CIT(A) to reconsider assessee's contentions, evidence on facts and law. Appeal allowed for statistical purposes.
Procedural lapses in e-filing return acknowledged. Deduction denial u/s 80P despite assessee not appealing Section 143(1) intimation. Department obligated to assess correct income, allow deductions under 1961 Act and Constitution's Article 265. CBDT Circular 14/1955 cited. Technicalities cannot obstruct justice. Assessee declared nil taxable income after claiming deduction. Remanded to CIT(A) to reconsider assessee's contentions, evidence on facts and law. Appeal allowed for statistical purposes.
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