https://www.taxtmi.com/caselaws?id=779090 ITAT AH held that the PCIT's assumption of jurisdiction u/s 263 in respect of deduction claimed u/s 80GGC for donations to a political party was invalid. The AO had conducted enquiries, obtained and verified donation receipts and bank statements, and adopted a plausible view. No incriminating material, specific third-party statements, or adverse facts from the search on the political party were shown to directly implicate the assessee's donations as bogus. In the absence of any material nexus to the assessee, the assessment order could not be termed erroneous or prejudicial to the interests of the Revenue. The assessee's appeal was allowed. en-us Wed, 24 Sep 2025 00:00:00 +0530 Wed, 13 May 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779090 ITAT AH held that the PCIT's assumption of jurisdiction u/s 263 in respect of deduction claimed u/s 80GGC for donations to a political party was invalid. The AO had conducted enquiries, obtained and verified donation receipts and bank statements, and adopted a plausible view. No incriminating material, specific third-party statements, or adverse facts from the search on the political party were shown to directly implicate the assessee's donations as bogus. In the absence of any material nexus to the assessee, the assessment order could not be termed erroneous or prejudicial to the interests of the Revenue. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779090