https://www.taxtmi.com/caselaws?id=775612 ITAT Ahmedabad allowed the revision under section 263 regarding the allowability of donation claimed under section 80GGC. The tribunal held that the assessing officer failed to examine the donation made to a political party, resulting in no enquiry under section 142(1). The case law cited by the CIT(DR) was against the assessee's claim, but since the AO did not conduct any inquiry into the donation, the deduction under section 80GGC could not be disallowed without proper examination. The assessee's grounds were dismissed as lacking merit. en-us Fri, 18 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775612 ITAT Ahmedabad allowed the revision under section 263 regarding the allowability of donation claimed under section 80GGC. The tribunal held that the assessing officer failed to examine the donation made to a political party, resulting in no enquiry under section 142(1). The case law cited by the CIT(DR) was against the assessee's claim, but since the AO did not conduct any inquiry into the donation, the deduction under section 80GGC could not be disallowed without proper examination. The assessee's grounds were dismissed as lacking merit. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775612