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

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