https://www.taxtmi.com/caselaws?id=253079 The Tribunal allowed the appeal, setting aside the CIT's order under Section 263. The AO's decision to allow the deduction under Section 80G for a donation made in the form of medical equipment was upheld, considering it as a cash donation due to payment made by cheque directly to suppliers on behalf of the donee. The Tribunal found the CIT's order to be a change of opinion and not based on new facts, affirming the correctness of the AO's initial decision. en-us Wed, 05 Nov 2014 00:00:00 +0530 Fri, 14 Nov 2014 06:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253079 The Tribunal allowed the appeal, setting aside the CIT's order under Section 263. The AO's decision to allow the deduction under Section 80G for a donation made in the form of medical equipment was upheld, considering it as a cash donation due to payment made by cheque directly to suppliers on behalf of the donee. The Tribunal found the CIT's order to be a change of opinion and not based on new facts, affirming the correctness of the AO's initial decision. Case-Laws Income Tax Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253079