https://www.taxtmi.com/caselaws?id=783489 ITAT Ahmedabad upheld the revisionary jurisdiction exercised u/s 263, affirming that the assessment order was erroneous and prejudicial to the interests of the Revenue. The AO had allowed deduction u/s 80G on a donation to a trust subsequently found, pursuant to a search u/s 132, to be involved in providing bogus donation entries. Given the specific information available regarding the trust's involvement in a tax-evasion scam, the AO's failure to conduct requisite enquiry triggered Explanation 2 to s.263. The PCIT's revision was sustained and the assessee's appeal was dismissed. en-us Thu, 11 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783489 ITAT Ahmedabad upheld the revisionary jurisdiction exercised u/s 263, affirming that the assessment order was erroneous and prejudicial to the interests of the Revenue. The AO had allowed deduction u/s 80G on a donation to a trust subsequently found, pursuant to a search u/s 132, to be involved in providing bogus donation entries. Given the specific information available regarding the trust's involvement in a tax-evasion scam, the AO's failure to conduct requisite enquiry triggered Explanation 2 to s.263. The PCIT's revision was sustained and the assessee's appeal was dismissed. Case-Laws Income Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783489