Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test

Sunil Kamlashankar Dubey Vs ITO (ITAT Mumbai) Mumbai ITAT upheld disallowance of ₹2 lakh claimed u/s 80GGC, holding that the alleged political donation was not genuine despite payment through banking channels. The Tribunal observed: Reopening was based on search findings on political parties engaged in bogus donation entries, including cash return after commission The assessee claimed donation to such a party but: Failed to provide any credible evidence of genuine intent or connection Could not establish association or involvement with the political party On reopening: ITAT upheld vali...