https://www.taxtmi.com/highlights?id=61984 Assessment of trust - Rectification of mistake u/s 154 - exemption u/s 80G/80GGA denied by CPC in 143(1) - The assessee had furnished relevant documents evidencing the donations made eligible for deduction under section 80GGA/80G of the Act. The same were not disputed by the Department. It is not a case where the assessee's donations were suspected or the institutions/funds to whom donations were made were under lens of suspicion, therefore, the observations made by CIT(A) for dismissing assessee's appeal are unsustainable. - AT en-us Thu, 17 Feb 2022 14:01:00 +0530 Thu, 17 Feb 2022 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61984 Assessment of trust - Rectification of mistake u/s 154 - exemption u/s 80G/80GGA denied by CPC in 143(1) - The assessee had furnished relevant documents evidencing the donations made eligible for deduction under section 80GGA/80G of the Act. The same were not disputed by the Department. It is not a case where the assessee's donations were suspected or the institutions/funds to whom donations were made were under lens of suspicion, therefore, the observations made by CIT(A) for dismissing assessee's appeal are unsustainable. - AT Highlights Income Tax Thu, 17 Feb 2022 14:01:00 +0530 https://www.taxtmi.com/highlights?id=61984