HIRAL NATVARLAL BRAHMBHATT,AHMEDABAD vs. ITO WARD 5(3)(1), AHMEDABAD

ITA 2517/AHD/2026Status: HeardITAT Ahmedabad16 September 2026AY 2019-207 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to establish the genuineness of the donation, as the recipient political party was found to be involved in providing accommodation entries. Mere banking transactions and receipts were insufficient to override the evidence of the party's modus operandi.

What were the facts?

The assessee claimed a deduction of Rs. 1,50,000/- under Section 80GGC for a donation made to a Registered Unrecognised Political Party (RUPP). The Assessing Officer disallowed this deduction and added the amount to the assessee's income, citing investigation findings that the RUPP was involved in providing accommodation entries.

What were the issues?

Whether a donation to a political party involved in providing accommodation entries is eligible for deduction under Section 80GGC, and if such an amount can be treated as unexplained income.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-

For Respondent: Shri Amit Pratap Singh, Sr. DR
Hearing: 14.09.2026Pronounced: 16.09.2026

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as "CIT(A)" for short), dated 30.04.2026 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2019-20. 2. The main grievance of the assessee is against the action of the Ld. CIT(A)/NFAC in confirming the disallowance of deduction of Rs.1,50,000/- claimed u/s 80GGC of the Act in respect of donation made to Apna Desh Party and in sustaining the consequential addition of Rs.1,50,000/- under section 69A read with section 115BBE of the Act.

3.

None ap

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80GGC

All 195 judgments and leading authorities on Section 80GGC →

Recent GST High Court judgments

Search GST case law →