Bogus Political Donations: ITAT Ahmedabad denies Section 80GGC Deduction

Rajen Jayantilal Merchant Vs Assessment Unit (ITAT Ahmedabad) The appeal was filed by Rajen Jayantilal Merchant before the ITAT Ahmedabad challenging the appellate order dated 02.07.2025 passed by the CIT(A), National Faceless Appeal Centre, Delhi, arising from the reassessment order under Sections 147 read with 144B of the Income Tax Act, 1961, for Assessment Year 2019-20. The assessee had declared total income of Rs.8,25,580/- in his original return filed on 26-10-2019 after claiming deductions under Chapter VIA, including Rs.1,50,000/- under Section 80GGC for donations to political parties....