Assessee claimed deduction under section 80GGC for donation made to political party. Principal Commissioner held that assessee had furnished copy of three donation receipts being made to said party but on perusal of such receipts, it was found that receipts did not contain details of cheque number, bank name, date of cheque issued etc.-Principal Commissioner also noted that list of donors did not include name of assessee for three different receipts which clearly proved that donation was bogus. He  held that donation made by assessee was bogus and cash had been received back by assessee in lieu of cheque and thus assessment order was erroneous and prejudicial to interests of revenue. Since Assessing Officer simply accepted version of assessee and did not make any attempt to verify genuineness of receipts issued by political party, there was an evident lack of enquiry by Assessing Officer, while accepting claim of deduction of donation by assessee, while framing assessment order.. Therefore, there was no infirmity in order passed by Principal Commissioner. (AY. 2018-19)