2026 (10) TMI 1327

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.... Shri Sunil Maloo, AR For the Respondent : Shri Amit Pratap Singh, Sr. DR ORDER PER DR. BRR KUMAR, VICE PRESIDENT: This Miscellaneous Application has been filed by the assessee under section 254(2) of the Income-tax Act, 1961 ("the Act"), seeking recall the order passed by the Tribunal in ITA No. 1135/Ahd/2025 for Assessment Year 2020-21 dated 29.01.2026, on the ground that there is an....

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....above order, the assessee filed an appeal before the Ld. PCIT. 4. The Principal CIT, however, was not convinced with the submissions of the assessee. On examination of the records, the Principal CIT noted specific discrepancies, including in one of the donation receipts, wherein the donor's name mentioned was that of a different entity and not that of the assessee. According to the Principa....

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....fferent entity and not that of the assessee, and therefore, the said observation requires rectification. We have gone through page 44 of the paper book, wherein the assessee has made a donation of Rs. 10,00,000/- vide Receipt No. 9399. The receipt mentions the name as "Vama Communication (Prop. Vadanaben Rajbhai Parikh)". We have also gone through Receipt No. 7269 placed at page 47 of the paper bo....

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....ling for donation receipts and bank statements, without examining the glaring inconsistencies and without verifying the status and activities of the donee political parties, cannot be equated with a proper and complete inquiry. 8. In view of the above discussion, we do not find any mistake apparent from the record in the order of the Tribunal dated 29.01.2026 warranting rectification under sect....