disallowance of deduction u/s. 80G of Act.\nHowever, the same was subsequently dropped by the Learned DCIT.\n3. Pursuant to the aforesaid Assessment Order, the Id.PCIT invoked\nthe provisions u/s. 263 of the Act and issued show cause notice\ndated 27.09.2024 (refer Page no. 356 of Factual Paperbook) and\nsought to set aside the Assessment order regarding the issue