ITAT Sustains Section 80GGC Political Donation Addition as Donation Was Found to Be Non-Genuine

Rajen Jayantilal Merchant Vs Assessment Unit (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad, dismissed the assessee’s appeal challenging the reassessment order for Assessment Year 2019-20, which had disallowed a deduction of ₹1,50,000 claimed under Section 80GGC of the Income Tax Act for a donation made to a registered unrecognised political party. The assessee had originally filed a return declaring total income after claiming deductions under Chapter VIA, including the deduction under Section 80GGC for a donation made through banking channels. The assessment wa...