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ITAT Deletes Section 80GGC Disallowance as No Evidence Linked Donation to Accommodation Entry Scheme
Case Law Details
- Case Name
- Mukesh Somani Vs Assessing Officer (ITAT Jodhpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Jodhpur
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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...
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