ITAT Upholds Section 263 Revision Due to Lack of Inquiry Into Section 80GGC Political Donation

Vijay Raaz Vs ITO (ITAT Mumbai)

The assessee filed an appeal before the Income Tax Appellate Tribunal, Mumbai, challenging the order passed by the Principal Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961 for Assessment Year 2020-21. The appeal was filed with a delay of five days, which was condoned by the Tribunal upon being satisfied that sufficient cause was shown.

The assessee had originally filed a return declaring total income of ₹1,44,30,450. The case was selected for limited scrutiny to verify brought forward TDS credit and deduction under

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