https://www.taxtmi.com/caselaws?id=785960 Revisionary scrutiny found the assessing officer failed to verify donation receipts and the genuineness of three donee political entities, rendering the assessment erroneous and prejudicial to revenue. The Principal CIT demonstrated material on record showing non-examination of vital aspects of the section 80GGC claim and relied on precedent that non-examination of an entire claim is an error amendable to revision. Consequentially, the revision under the superior officer's jurisdiction was upheld and the deduction for the bogus donations was disallowed, decision adverse to the assessee. en-us Thu, 29 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 08:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785960 Revisionary scrutiny found the assessing officer failed to verify donation receipts and the genuineness of three donee political entities, rendering the assessment erroneous and prejudicial to revenue. The Principal CIT demonstrated material on record showing non-examination of vital aspects of the section 80GGC claim and relied on precedent that non-examination of an entire claim is an error amendable to revision. Consequentially, the revision under the superior officer's jurisdiction was upheld and the deduction for the bogus donations was disallowed, decision adverse to the assessee. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785960