https://www.taxtmi.com/caselaws?id=782115 ITAT partly allowed the assessee's appeal. The ground relating to excess contribution to PF was dismissed as the assessee had already admitted the claim was excessive and withdrawn it in revision proceedings, and did not contest it before CIT(A). On the addition of unsecured loans under s.69A, ITAT held that Rs. 5 lakhs, received as security deposits of Rs. 10,000 each from 50 employees whose details were furnished, was explained and deleted, while sustaining the balance addition of Rs. 10 lakhs. ITAT further allowed the deduction claimed u/s 80G towards donation to Sri Sailam Devasthanam, accepting the assessee's consistent practice of donating and treating the claim as genuine despite non-production of the receipt due to seizure of temple records. en-us Fri, 25 Jul 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782115 ITAT partly allowed the assessee's appeal. The ground relating to excess contribution to PF was dismissed as the assessee had already admitted the claim was excessive and withdrawn it in revision proceedings, and did not contest it before CIT(A). On the addition of unsecured loans under s.69A, ITAT held that Rs. 5 lakhs, received as security deposits of Rs. 10,000 each from 50 employees whose details were furnished, was explained and deleted, while sustaining the balance addition of Rs. 10 lakhs. ITAT further allowed the deduction claimed u/s 80G towards donation to Sri Sailam Devasthanam, accepting the assessee's consistent practice of donating and treating the claim as genuine despite non-production of the receipt due to seizure of temple records. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782115