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ITAT Mumbai Quashes Reassessment & Allows Section 80GGC Deduction on Political Donation
Case Law Details
- Case Name
- Abhishek Jayketu Joshi Vs AC CIR-42(2)(1) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Mumbai
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Abhishek Jayketu Joshi Vs AC CIR-42(2)(1) (ITAT Mumbai)
ITAT Mumbai Quashes Reassessment and Allows Section 80GGC Deduction on Political Donation
The Mumbai Bench of the ITAT allowed the assessee’s appeal for AY 2019-20 and quashed the entire reassessment proceedings, holding that the mandatory procedure under section 148A was violated. Consequently, the disallowance of ₹5,00,000 claimed under section 80GGC towards political donation was also deleted.
The assessee, Abhishek Jayketu Joshi, had claimed deduction under section 80GGC for a donation made by cheque to Kisan Party of India, a pol...
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