ITAT Denies Section 80GGC Deduction as Political Party Denied Reciept of Donation

Sh. Ram Agrawal Vs ITO (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, dismissed the assessee’s appeal for Assessment Year 2023-24 and upheld the disallowance of a deduction of ₹10 lakh claimed under Section 80GGC of the Income-tax Act for an alleged contribution made to a political party. The appeal arose from an assessment order passed under Section 143(3), which had been affirmed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre. The assessee had originally filed a return of income on July 20, 2023, claiming deductions under Chapter VIA, inclu...