Political Donation Deduction Allowed as Donor Proved Payment via Bank Channel

Nihil Nitinbhai Bhuptani Vs ITO (ITAT Rajkot) Assessee’s claim of deduction for ₹1,40,000 political donation was disallowed by AO & confirmed by NFAC on the ground that the political party had not reported the donation in its return. Assessee contended that the payment was made through banking channel to a registered political party, supported by receipt, PAN & Election Commission registration proof, & relied on the Delhi ITAT decision in Ashish Dubey v. ACIT (ITA No.222/Del/2020). Tribunal observed that Assessee had furnished full evidence of donation & the fact that the p...