No Material To Prove Cheque Paid For Donation Has Been Ploughed Back By Way Of Cash: ITAT

In a recent decision, ITAT held that donations paid by cheque are not allowable as deductions if made in cash, emphasizing adherence to Section 80G criteria. The case involved an appeal against an order from the CIT(A), citing non-compliance with Accounting Standard requirements and the Income Tax Act. The tribunal affirmed that only contributions in compliance with statutory mandates are eligible for deductions under Section 80G. This ruling underscores the significance of following procedural norms and legal standards in tax matters.