Uploaded on Dec 24, 2025
The legal landscape in India witnessed a significant development on July 18, 2023, as the Karnataka High Court delivered a landmark judgment in the case of Harish vs. State of Karnataka.
Bogus Donation Claims Detected – Opportunity Given to File Revised Return-CBDT
Bogus Donation Claims Detected – Opportunity Given to File Revised Return:
CBDT
The Central Board of Direct Taxes has launched a data-driven “NUDGE” initiative to encourage taxpayers to
voluntarily review and correct potentially ineligible deduction or exemption claims identified through risk
analytics for AY 2025–26. Advanced analytics have flagged cases involving bogus donations to Registered
Unrecognised Political Parties, incorrect or invalid PANs of donees, and errors in the quantum of
deductions or exemptions, leading to understated income or ineligible refunds. Affected taxpayers are
being informed via SMS and email and given an opportunity to revise their Income-tax Returns by 31
December 2025 under a trust-first, non-intrusive compliance framework. The initiative emphasizes
transparency, guidance, and voluntary compliance while leveraging technology to reduce unnecessary
scrutiny. During FY 2025–26, over 21 lakh taxpayers have already updated returns for earlier years, paying
more than ₹2,500 crore, and over 15 lakh returns have been revised for AY 2025–26. Taxpayers with
genuine, lawful claims need not act, while those who miss the deadline may still file updated returns from
1 January 2026 with additional tax, as permitted by law.
Read more at:
https://taxguru.in/income-tax/bogus-donation-claims-detected-opportunity-file-revised-return-cbdt.html
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