2026 (7) TMI 1820

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....TA 439/2026, CM APPL. 35542/2026, CM APPL. 35543/2026 & CM APPL. 35544/2026 and others - -<br>Income Tax<br>ITA 442/2026, CM APPL. 36211/2026, CM APPL. 36212/2026 & CM APPL. 36213/2026, ITA 443/2026, CM APPL. 36214/2026, CM APPL. 36215/2026 & CM APPL. 36216/2026, ITA 444/2026, CM APPL. 36218/2026, CM APPL. 36219/2026 & CM APPL. 36220/2026, ITA 449/2026, CM APPL. 36369/2026, CM APPL. 36370/2026 & C....

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....of 1961'), made by the Assessing Officer (AO) as affirmed by the Commissioner Income Tax, (Appeal) [hereinafter referred to as 'CIT (A)]', was not sustainable it could not have directed addition of 6% of the donation/contribution under Section 56 of the Act of 1961. 3. He argued that once the addition made under Section 68 of the Act of 1961 was found to be untenable, then as a natural corollar....

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.... Section 56 of the Act of 1961. He nevertheless maintained that this is without prejudice to the Department's stand that as a matter of fact entire amount should have been added under Section 68 of the Act of 1961, as has been done by the Assessing Officer. 5. Heard learned counsel for the parties. 6. On perusal of the record and orders of the authorities below, more particularly, the order ....

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....re amount of purported donation. Because the assessee had facilitated false donation receipts in order to enable them to claim deduction under Section 80GGB and 80GGC of the Act of 1961. 9. Assessee's claim that once the addition under Section 68 of the Act of 1961 is deleted, the appellant should get benefit of Section 13A of the Act of 1961 is misplaced and misconceived, inasmuch as a violato....