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    <title>2022 (3) TMI 69 - ITAT BANGALORE</title>
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    <description>The ITAT partly allowed the appeal, emphasizing the need for a thorough examination of the donation claim by the AO, independent of the directions in the revision order. The ITAT held that the Ld. Principal CIT should have allowed the AO to decide on the claim, directing the AO to reexamine the donation claim in accordance with law, without being influenced by the revision order.</description>
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      <description>The ITAT partly allowed the appeal, emphasizing the need for a thorough examination of the donation claim by the AO, independent of the directions in the revision order. The ITAT held that the Ld. Principal CIT should have allowed the AO to decide on the claim, directing the AO to reexamine the donation claim in accordance with law, without being influenced by the revision order.</description>
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