CBDT Memorandum Not Conclusive Proof of Bogus Donation

Simran Motors Pvt. Ltd. Vs DCIT (ITAT Pune) CBDT List Alone Not Enough: Bogus Donation Allegation Needs Verification: ITAT Pune Remands s.35(1)(ii) Disallowance- ITAT Orders Fresh Look on ₹26.25 Lakh Donation Claim The Pune Bench “B” of the ITAT, vide order dated 01.01.2026 in Simran Motors Pvt. Ltd. v. DCIT (ITA No. 1071/PUN/2025, AY 2013-14), set aside the orders of the lower authorities and remanded the matter to AO for fresh adjudication on the issue of disallowance of deduction claimed u/s 35(1)(ii) of the Income-tax Act. The assessee, an authorised Maruti dealer, had claimed deduc...