Political Donation Deduction Allowed Due to Lack of Assessee-Specific Evidence

ACIT Vs Anuj Prakash Gupta (ITAT Raipur) The Revenue filed an appeal against the order dated 27.11.2025 passed by the Commissioner of Income Tax (Appeals)/NFAC for Assessment Year 2019–20, challenging the deletion of an addition of ₹2,00,000 made by the Assessing Officer (AO) by disallowing a deduction claimed under Section 80GGC of the Income-tax Act, 1961. The deduction related to a donation made by the assessee to a political party. The AO had disallowed the deduction after reopening the assessment under Sections 147/148, based on information received from the Investigation Wing, Ahmeda...