2020 (1) TMI 1735

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.... P. F. Jain, A.R. For the Respondent :  Shri Sumit Verma, 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 04.06.2018 arising in the assessment order dated 29.12.2017 passed by the Assessing Officer (AO) under s. 143(3)....

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....s by way of receipts issued by the political parties as well as 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 ....

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....vations: "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 of the assessee with that of M/s. Sudeep Infrastructure ITA No. 512/Ahd/2017 order dated 22.10.2019 referred to and relied upon on behalf of assessee at the time of hearing before Tribunal. In the instant case, the b....

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....try 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 example to the society at large. 7. Therefore, having regard to the totality of the case, we consider it just and equitable to restore the issue back to the file of the AO for de novo examination in accorda....