https://www.taxtmi.com/caselaws?id=407915 The Appellate Tribunal overturned the decision disallowing a deduction under section 80GGA for a donation made to Navjivan Charitable Trust. It emphasized the lack of concrete evidence to support the disallowance and directed the Assessing Officer to grant the deduction, highlighting the importance of proper inquiries before denying legitimate claims. The Tribunal also addressed the failure to establish the appellant's involvement in a scheme of bogus donation, finding no substantiated evidence linking them to the alleged scheme. Additionally, the denial of the appellant's right to receive a copy of the statement relied upon by the Revenue was rendered moot as the Tribunal allowed the appeal and directed the deduction to be granted. en-us Mon, 24 May 2021 00:00:00 +0530 Wed, 26 May 2021 08:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407915 The Appellate Tribunal overturned the decision disallowing a deduction under section 80GGA for a donation made to Navjivan Charitable Trust. It emphasized the lack of concrete evidence to support the disallowance and directed the Assessing Officer to grant the deduction, highlighting the importance of proper inquiries before denying legitimate claims. The Tribunal also addressed the failure to establish the appellant's involvement in a scheme of bogus donation, finding no substantiated evidence linking them to the alleged scheme. Additionally, the denial of the appellant's right to receive a copy of the statement relied upon by the Revenue was rendered moot as the Tribunal allowed the appeal and directed the deduction to be granted. Case-Laws Income Tax Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407915