2024 (5) TMI 1708

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....ER ANUBHAV SHARMA, JM:  The assessee has come in appeal against the order dated 29.11.2019 passed by the Commissioner of Income Tax (Appeals)-10, New Delhi (hereinafter referred as "learned First Appellate Authority" or in short "FAA"), in Appeal no. 412/2017-18 for the assessment year 2015-16, arising out of the order dated 19.12.2017 u/s 143(3) of the Income-tax Act, 1961 (hereinafter re....

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....ulfilled. 2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in confirming disallowance of deduction in a sum of Rs.25,00,000/-, claimed by the Assessee u / s . 80-GGC of the Act." 3. Heard and perused the record. Learned AR has submitted that all the necessary evidences were filed before the tax authorities below. Learned DR, however, supported the order....

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....os. 10 & 11 of the paper book. The extract of assessee's bank statement, available at pages 12-22 of the paper book, corroborates the fact of donations being made to the said political party by banking channel and corresponds to the details mentioned in the receipt issued by the said political party as made available at page 5 of the paper book. However, this evidence is discredited by the tax aut....