Bogus Political Donation Claim Fails: ITAT Upholds Denial of Section 80GGC Deduction

Mahesh Upendra Majithia Vs DCIT (ITAT Ahmedabad) Bogus Political Donation Claim Fails: ITAT Upholds Denial of Section 80GGC Deduction The Ahmedabad ITAT upheld the disallowance of ₹9.25 lakh claimed under section 80GGC towards donation made to the Sardar Vallabhbhai Patel Party, holding that the transaction formed part of a larger accommodation entry racket involving Registered Unrecognized Political Parties (RUPPs). The Tribunal noted that a search conducted on certain political parties revealed a systematic modus operandi whereby donations received through banking channels were allegedly r...