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Section 80GGC Deduction Denied for Bogus Political Donation: ITAT Ahmedabad
Case Law Details
- Case Name
- Prasana Jayantkumar Bhatt Vs DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Ahmedabad
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Prasana Jayantkumar Bhatt Vs DCIT (ITAT Ahmedabad)
The appeal before the Income Tax Appellate Tribunal, Ahmedabad Bench, arose from the order dated 27.11.2025 passed by the Commissioner of Income Tax (Appeals), NFAC, for Assessment Year 2019-20. The assessee challenged the disallowance of deduction of ₹12,00,000 claimed under Section 80GGC of the Income-tax Act, 1961 in respect of a donation made to Rashtriya Samajwadi Party (Secular).
The assessee, a salaried employee, had filed the return of income declaring total income of ₹56,79,530 after claiming the deduction under Section 80GGC. The...
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