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Donations claimed for wrong financial year; deductions u/s 80GGC denied due to mismatch in receipts and claims.

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....Donation to political parties - payments of donation have been made in Financial Year 2009-10 evidenced by the receipts issued by the political party whereas claim has been made for Financial Year 2008-09 - assessee is not eligible for any deduction u/s 80GGC - AT....