2020 (1) TMI 1736

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....Shri Vidhyut Trivedi, Sr. D.R. ORDER PER PRADIP KUMAR KEDIA - AM: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-5, Ahmedabad (CIT(A)' in short), dated 08.06.2018 arising in the assessment order dated 29.12.2017 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) conce....

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....registration of these political parties issued by the Election Commission of India. A copy of the bank statement was also produced to substantiate the claim towards payment of donation. It is claimed on behalf of the assessee that despite these facts, the AO disallowed the claim made under s.80GGC of the Act on the ground that notice issued under s.131 of the Act to Rashtriya Komi Ekta Party remai....

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....o-ordinate bench of the Tribunal Shri Vinodchandra Narendrarai Bhatt vs. ACIT ITA No.1819/Ahd/2018 order dated 17.01.2020 for AY 2015-16 has remanded the issue back to the file of the AO after making following observations: "5. On perusal of the facts and circumstances narrated above, we find that certain observation from the Revenue are overriding in nature which distinguishes the case o....

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....of life of common citizen on continued basis. It is hard to imagine that such parties registered with Election Commission and so essential to our democratic form of Government would not abide by declared law of country and would seek an escape from providing vital information on contributions received under enquiry. Such leeway to a registered political party would to be fatal and would set a bad ....