Held that when the funds  were given by assessee as donation to political parties and charitable Institutions (donees) under section 80GGC could not have been disallowed treating same as bogus on ground that donees failed to use it for object which had been eligible to receive donation.  Act nowhere puts obligation upon donor to ensure how funds are utilized by donee towards their objects. (AY. 2012-13, 2014-15)