https://www.taxtmi.com/caselaws?id=465305 ITAT upheld the revisionary jurisdiction exercised u/s 263 by the PCIT, holding the original assessment order to be erroneous and prejudicial to the interests of Revenue. The AO had allowed deduction u/s 80G on donations to a trust later found to be involved in providing bogus donations, despite the Department having such information during the assessment proceedings. As the AO failed to conduct any specific enquiry into the allowability of the 80G claim in light of this adverse information, the assessment was held to suffer from lack of proper inquiry. The order u/s 263 was sustained and the assessee's appeal was dismissed. en-us Wed, 10 Sep 2025 00:00:00 +0530 Mon, 15 Dec 2025 12:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465305 ITAT upheld the revisionary jurisdiction exercised u/s 263 by the PCIT, holding the original assessment order to be erroneous and prejudicial to the interests of Revenue. The AO had allowed deduction u/s 80G on donations to a trust later found to be involved in providing bogus donations, despite the Department having such information during the assessment proceedings. As the AO failed to conduct any specific enquiry into the allowability of the 80G claim in light of this adverse information, the assessment was held to suffer from lack of proper inquiry. The order u/s 263 was sustained and the assessee's appeal was dismissed. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465305