https://www.taxtmi.com/caselaws?id=411504 The Tribunal set aside the disallowance of deduction under section 80GGA of the Income Tax Act for a donation made to a charitable trust. The Assessing Officer's suspicion that the trust was returning donations back to donors in cash was unsubstantiated, as the trust was duly notified under section 35AC, and there was no evidence of funds being returned. The Department's claim of bogus donations and undue advantage was dismissed due to lack of concrete evidence, similar to a previous case where such disallowances were deleted. The Tribunal allowed the appeal, noting the absence of proof supporting the disallowance. en-us Tue, 10 Aug 2021 00:00:00 +0530 Thu, 26 Aug 2021 22:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411504 The Tribunal set aside the disallowance of deduction under section 80GGA of the Income Tax Act for a donation made to a charitable trust. The Assessing Officer's suspicion that the trust was returning donations back to donors in cash was unsubstantiated, as the trust was duly notified under section 35AC, and there was no evidence of funds being returned. The Department's claim of bogus donations and undue advantage was dismissed due to lack of concrete evidence, similar to a previous case where such disallowances were deleted. The Tribunal allowed the appeal, noting the absence of proof supporting the disallowance. Case-Laws Income Tax Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411504