ITAT Upholds Denial of Section 80GGC Deduction for Donations to Alleged Accommodation Entry Political Party

Arun Pratap Singh Vs ITO (ITAT Delhi) ITAT Upholds Denial of Section 80GGC Deduction for Donations to Alleged Accommodation Entry Political Party The Delhi ITAT upheld the disallowance of deduction claimed under Section 80GGC in respect of a donation of ₹3 lakh made to Rashtriya Samajwadi Party (Secular), despite the payment having been made through banking channels and supported by a donation receipt. The Tribunal noted that search proceedings on the political party had revealed a systematic accommodation entry racket, wherein donations received through cheques or bank transfers were allege...