Donor Not Liable for Party’s Omission: Section 80GGC Deduction Allowed

Ashish Dubey Vs ACIT (ITAT Delhi)

Party Forgot, Donor Not at Fault-Donor Can’t Be Punished for Party’s Omission – ITAT Delhi Allows 80GGC Deduction for Verified Political Donation 

The assessee claimed deduction of ₹25 lakh u/s 80GGC towards donation made to Rashtriya Komi Ekta Party, which was disallowed by AO & upheld by CIT(A) for want of sufficient proof and because the political party had not shown the donation in its return. Before the Tribunal, the assessee produced complete evidences—donation receipt, PAN of the political party, Electi

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