https://www.taxtmi.com/caselaws?id=788185 Deduction under section 80GGA for a charity donation was challenged on the basis of departmental search and survey material showing trustee admissions, seized ledgers and organised refunding of donations as accommodation entries. The Tribunal applied the principle that exemption and deduction claims require substantiation and held that credible corroborative material from lawful search shifts the onus to the taxpayer to rebut with cogent evidence; prior registration and bank payment records alone were insufficient. Outcome: the deduction was disallowed as the donation was held to be bogus and the appeal dismissed. en-us Tue, 10 Feb 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788185 Deduction under section 80GGA for a charity donation was challenged on the basis of departmental search and survey material showing trustee admissions, seized ledgers and organised refunding of donations as accommodation entries. The Tribunal applied the principle that exemption and deduction claims require substantiation and held that credible corroborative material from lawful search shifts the onus to the taxpayer to rebut with cogent evidence; prior registration and bank payment records alone were insufficient. Outcome: the deduction was disallowed as the donation was held to be bogus and the appeal dismissed. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788185