Political Donation Reassessment Notice Quashed as Issued by Wrong Authority

Vikas Jhuntra And Sons HUF Vs ACIT (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, adjudicated an appeal filed by the assessee against the order dated 16.12.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, for Assessment Year 2019–20. The assessee, a Hindu Undivided Family (HUF), had filed its return of income on 21.06.2019 declaring total income of ₹7,34,500. During the relevant year, the assessee made a donation of ₹2,00,000 to a political party and claimed deduction under Section 80GGC of the Income Tax Act, 1961. Subsequently, th...