Political Donation Disallowance Set Aside for Borrowed Satisfaction & Natural Justice Violation

Tushar Vipinchandra Shukla Vs ITO (ITAT Ahmedabad)

Political donation and deduction under section 80GGC – reopening, borrowed satisfaction and violation of natural justice

Summary: In Income Tax Appellate Tribunal, Ahmedabad, the Tribunal examined the validity of reassessment proceedings and disallowance of political donation deduction under section 80GGC for A.Y. 2019-20. The reassessment was initiated based on Investigation Wing inputs arising from a search on Ahmedabad-based registered unrecognised political parties. The Tribunal upheld

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