https://www.taxtmi.com/caselaws?id=462950 The ITAT Ahmedabad allowed the appeal for statistical purposes and remanded the issue of disallowance of deduction under section 80GGC back to the AO for fresh examination. The assessee claimed donations to political parties, but the Tribunal emphasized the importance of verifying contributions with registered political parties under the law. The AO is directed to conduct a de novo inquiry, provide the assessee an opportunity to present evidence substantiating the donations and eligibility for deduction, and proceed in accordance with law. en-us Mon, 27 Jan 2020 00:00:00 +0530 Sat, 26 Jul 2025 21:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462950 The ITAT Ahmedabad allowed the appeal for statistical purposes and remanded the issue of disallowance of deduction under section 80GGC back to the AO for fresh examination. The assessee claimed donations to political parties, but the Tribunal emphasized the importance of verifying contributions with registered political parties under the law. The AO is directed to conduct a de novo inquiry, provide the assessee an opportunity to present evidence substantiating the donations and eligibility for deduction, and proceed in accordance with law. Case-Laws Income Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462950