TaxTMI 
TaxTMI 
2025 (9) TMI 1720
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....rred to as the "Act") and relate to Assessment Years (A.Ys.) 2020-21 & 2021-22. 2. At the outset itself, it was stated that the reason for exercising revisionary jurisdiction by the Ld. PCIT in both the appeals of the assessee was identical, relating to the claim of deduction on account of donation made to a charitable entity in terms of Section 80G of the Act, which entity, as per the Ld. PCIT, was involved in providing bogus donations and, therefore, according to the Ld. PCIT, assessment orders for both the years was erroneous for having allowed the assessee's claim of deduction u/s.80G of the Act to such bogus donations made. Since, the issue involved in both the appeals is identical, therefore, both the appeals were taken up together....
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....g not disallowing bogus deduction claimed u/s.80G of the Act to Aadhar Foundation and not verifying the deduction of professional fees expenses as per provisions of Section 194J r.w.s.40(a)(ia) of the Act. 5. The appellant craves leave to add, alter, amend or modify any of the grounds of appeal on or before the date of hearing of appeal." 4. The facts relating to the issue are that the Ld. PCIT noted the AO had erroneously allowed the assessee's claim of deduction u/s.80G of the Act on account of donation made to a charitable entity M/s. Aadhar Foundation when there was an information available with the Department that this entity was involved in providing bogus donation. In A.Y. 2020-21, the assessee had made a payment of Rs.14....
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....I.T. Act, 1961 was conducted on 02.02.2021 in the case of "Political Parties and Charitable Organizations Group". The search operation covered mainly 3 registered unrecognized Political Parties namely Manvadhikar National Party (MNP), Kisan Adhikar Party (KAP) and Kisan Party of India (KPI) alongwith 2 charitable Organization namely All India Social Education Charitable Trust (AISEC) and Aadhar Foundation (AF) run by two group of individuals. One group comprises of Ram Bhawan Ojha and his brother Tribhawan Ramkalp Ojha, controlling two Political Parties namely Manvadhikar National Party and Kisan Adhikar Party along with one Charitable Organization called All India Social Education Charitable Trust. The second group is of Shri Saumil Kintbh....
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....ation given by the assessee to M/s. Aadhar Foundation was a genuine donation and the assessee had no knowledge of said entity being involved in giving any bogus donation. The assessee is noted to have filed all documents evidencing the fact of having given genuine donation to the said entity. The Ld. PCIT, after considering this contention of the assessee, held that the assessee's main claim of being ignorant about the wrong doing of the trust did not help the case of the assessee since the information available on record revealed that M/s. Aadhar Foundation was involved in giving bogus donation and the assessee having given donation to such party and its case having been taken up for scrutiny on account of deduction under chapter VIA of th....
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....he assessee was that the assessment order in the present case was passed on 22.09.2022, and the information regarding M/s. Aadhar Foundation indulging in providing alleged bogus donation came to be available with the Department on account of search conducted on 02.02.2021. Therefore, during the pendency of assessment proceedings in the case of the assessee, the AO was in possession of this information and, it is to be presumed therefore that he had allowed assessee's claim of deduction u/s.80G of the Act after considering and in the light of the information in his possession. Ld. Counsel for the assessee, however, admitted that no enquiry specifically was made by the AO on the claim of deduction u/s.80G of the Act in the light of informatio....