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2023 (12) TMI 767 - ITAT AHMEDABADRevision u/s 263 - deduction u/s 80GGC as allowed without making adequate inquiry by AO - CIT noted that assessee has claimed deduction under Section 80GGC for donation made to one political party "Apna Desh Party" which in the facts of the instant case, was found to be bogus - HELD THAT:- There was an evident lack of enquiry by the assessing officer, while accepting the claim of deduction of donation by the assessee, while framing the assessment order. In the instant case, certain noteworthy discrepancies emanating from facts of the case ought to have been enquired by the assessing officer, while framing the assessment, and he should not have simply accepted the version offered by the assessee. In this case, an analysis of receipts issued by “Apna Desh Party” it was observed that such receipts did not contain details of cheque number, bank name, date of cheque etc. issued. PCIT has also correctly observed that on perusal of website of “Apna Desh Party”, which provided list of donor and name-wise list, the list did not include the name of the assessee in respect of three different receipts, which also establishes the fact that the donation is bogus. It was further observed that though the assessee has given donation in cheque, same is found to be out of donation / loan received from Ranchhorbhai Tapubhai Patel. We agree with the observations made by PCIT that it is quite unusual that assessee is taking loans for making the aforesaid donations and accordingly, the Assessing Officer should have made further enquiries to ascertain whether the aforesaid loan is genuine in the first place or not. While passing the assessment order, the AO did not enquire into the details / list of donations received by such party which is available in public domain and such list does not include the name of the assessee. While framing the assessment, the Assessing Officer simply accepted the version of the assessee and did not make any attempt to verify the genuineness of the receipts issued by “Apna Desh Party”. Accordingly, even without considering the material which PCIT took note of pertaining to adverse material / information obtained during search proceedings, in our view the assessment order is still erroneous on account of evident lack of enquiry in respect of information available in public domain. Decided against assessee.
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