ITAT Deletes Section 80GGC Disallowance as No Evidence Linked Donation to Accommodation Entry Scheme

Mukesh Somani Vs Assessing Officer (ITAT Jodhpur) The Jodhpur Bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee’s appeal and deleted the disallowance of ₹1,00,000 made under Section 80GGC of the Income Tax Act, 1961. The appeal arose from the order of the National Faceless Appeal Centre (NFAC)/CIT(A) dated 05.09.2025 for Assessment Year 2019-20, whereby the deduction claimed by the assessee under Section 80GGC in respect of a donation made to Rashtriya Samajwadi Party (Secular) had been disallowed. The Tribunal noted that the issue was covered by the decision of th...