https://www.taxtmi.com/caselaws?id=447083 The ITAT Ahmedabad upheld the CIT's revision u/s 263, finding the AO's assessment order erroneous due to inadequate inquiry regarding the assessee's Section 80GGC deduction claim for donations to Apna Desh Party. The party's donation receipts lacked essential details like cheque numbers and bank information. The party's website donor list did not include the assessee's name despite three claimed donations. The assessee funded donations through loans from an individual, which required verification of genuineness. The AO failed to conduct proper inquiry into publicly available information and simply accepted the assessee's version without verifying receipt authenticity. en-us Fri, 15 Dec 2023 00:00:00 +0530 Mon, 18 Dec 2023 09:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447083 The ITAT Ahmedabad upheld the CIT's revision u/s 263, finding the AO's assessment order erroneous due to inadequate inquiry regarding the assessee's Section 80GGC deduction claim for donations to Apna Desh Party. The party's donation receipts lacked essential details like cheque numbers and bank information. The party's website donor list did not include the assessee's name despite three claimed donations. The assessee funded donations through loans from an individual, which required verification of genuineness. The AO failed to conduct proper inquiry into publicly available information and simply accepted the assessee's version without verifying receipt authenticity. Case-Laws Income Tax Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447083