DHEERAJ VAIDYA,INDORE vs. DCIT/ACIT 1(1) IND, INDORE

ITA 892/IND/2025Status: DisposedITAT Indore30 June 2026AY 2019-2038 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the donation was not disclosed to the Election Commission as required by law, and the assessee failed to provide cogent material to rebut the findings of the lower authorities. The Tribunal also noted the suspicious nature of the donation to a party in another state.

What were the facts?

The assessee claimed a deduction of Rs. 5,00,000/- under Section 80GGC for a donation to Rashtriya Samajwadi Party (Secular). This donation was found to be part of a larger scam involving bogus donations to political parties for claiming deductions, with funds being returned to donors after deducting a commission.

What were the issues?

Whether the donation claimed as deduction under Section 80GGC was genuine, and whether the assessee had complied with the disclosure requirements under the Representation of the People Act, 1951.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 147,Section 144B,Section 139,Section 148A,Section 132,Section 131(1A),Section 13A,Section 29C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: CA & Sh
For Respondent: Shri Vipul Chawda, Sr. DR
Hearing: 11.06.2026Pronounced: 30.06.2026

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a second appeal .The Assessee is aggrieved by the order

bearing No:-ITBA/NFAC/S/250/2025-26/1079635013(1)

dated 14.08.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned

order”. The Relevant Assessment year is 2019-20 and the DHEERAJ VAIDYA ITA No. 892/Ind/2025 - A.Y.2019-20 corresponding previous year period is from 01.04.2018 to 31.03.2019. 2. Factual Matrix

2.

1 That as and by way of an Assessment ord

The order continues below.

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