Revision allowed under Section 263 for donation claim under Section 80GGC due to lack of AO inquiry

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....The ITAT allowed the revision under section 263 concerning the allowability of a donation claimed under section 80GGC. The tribunal held that the assessing officer failed to conduct any inquiry regarding the donation made to a political party, specifically the Rashtriya Samajwadi Party (Secular), as no notice under section 142(1) was issued. The reliance on precedent adverse to the deduction claim was noted, but the lack of examination by the AO rendered the disallowance improper. Consequently, the revision was allowed, and the assessing officer was directed to examine the claim afresh. The assessee's grounds challenging the revision were dismissed as devoid of merit.....