NEW DELHI: The Election Commission has sent a show-cause notice to Aam Aadmi Party under a law which entails suspension or withdrawal of party recognition if violated, for prima facie defying its lawful directions by making incorrect disclosures in its contribution report for the financial year 2014-15.Citing a CBDT report received on January 5, 2018 as the basis for initiating action against AAP, EC said the report stated that the party had concealed donations up to Rs 13.16 crore received in 2014-15, held by the assessing officer to be from unknown sources. The report had also stated that AAP had taken accommodation entries from hawala operators to the tune of Rs 2 crore, which were wrongly declared as voluntary donations. Thirdly, CBDT reported that AAP had made wrong disclosures relating to its income on its official website and furnished incorrect information to EC under Section 29C of Representation of the People Act.Observing that the wrong contribution report violated the Commission’s lawful directions — issued under Article 324 — within the meaning of Para 16A of the Election Symbols (Reservation and Allotment) order, the poll panel gave AAP 20 days to submit its representation on why action should not be taken against the party.The CBDT report had detailed how AAP changed its contribution report, declaring total donations of Rs 37.45 crore received from 2,696 donors on September 30, 2015 and then revising this to Rs 37.61 crore received from 8,264 donors on March 20, 2017, once the correctness of the first contribution report was questioned.Stating that CBDT report relating to AAP accounts for financial year 2014-15 was examined with reference to its transparency guidelines dated August 29, 2014, the EC said the several discrepancies in the contribution report showed that the party had not observed its transparency guidelines.All political parties are required to maintain their annual accounts per provisions of Income-Tax Act and give correct information as sought in Form 24A appended to the Conduct of Election Rules, 1961. The Commission had in its transparency guidelines made it clear that its instructions in this regard had been issued under Article 324, making them its lawful directions the violation of which may entail action under Para 16A of the Election Symbols (Reservation & Allotment) Order, 1968.As per the CBDT report, the bank account of the AAP had recorded total credits of Rs 67.67 crore, including Rs 64.44 crore from donations in excess of Rs.20,000. However, the party disclosed total income of Rs 54.15 crore from donations in its audited accounts for the year. Therefore, it was held by the assessing officer that Rs 13.16 crore had not been accounted for by the party and these donations were held to be from unknown sources.