ARVIND TIWARI,ANNAPURNA ROAD vs. INCOME TAX OFFICCER 1(2), INDORE

ITA 537/IND/2026Status: DisposedITAT Indore24 September 2026AY 2019-2028 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the donation was bogus as the political party was found to be involved in tax evasion and did not engage in genuine political activities. The party also failed to submit required reports to the Election Commission.

What were the facts?

The assessee claimed a deduction of Rs. 6,50,000/- for donation to Rashtriya Samajwadi Party (Secular) under Section 80GGC. Investigations revealed this party was part of a scam involving bogus donations and re-routing of funds.

What were the issues?

Whether the donation claimed as deduction under Section 80GGC was genuine, and if the political party's non-compliance with reporting requirements invalidated the deduction.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 147,Section 132,Section 29C,Section 13A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

Hearing: 08.09.2026Pronounced: 24.09.2026

Per Paresh M. Joshi, JM:

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 Number:- ITBA / NFAC / S / 250 / 2025-26 /

1085584006 (1) dated 04.02.2026 passed by the Ld. CIT(A)

Arvind Tiwari ITA No. 537/Ind/2026 AY-2019-20 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 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 Assessmen

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 →