PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

ITA 2812/DEL/2025Status: DisposedITAT Delhi17 December 2025AY 2019-20Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)27 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that additions under Section 68 for donations are unsustainable. However, the party is not entitled to Section 13A benefits due to non-compliance. The AO is directed to treat 6% of total donations as 'income from other sources'.

What were the facts?

A political party's income was reassessed under Section 147, with the AO adding Rs. 19,15,269/- under Section 68 as unexplained cash credits, alleging they were not substantiated donations. The party claimed these were exempt donations under Section 13A but failed to meet its stringent conditions.

What were the issues?

Whether unexplained cash credits in a political party's account can be added under Section 68 when they are claimed as exempt donations under Section 13A, and if so, what is the consequence of non-compliance with Section 13A requirements.

Which sections of the Income-tax Act were involved?

Section 68,Section 13A,Section 147,Section 143(3),Section 56(1)

AI-generated summary — verify with the full judgment below

P a g e | 1 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI

BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER

ITA Nos. 2982 to 2985 & 2966/Del/2025 Along with S. A. Nos. 350 to 352, 357 & 356/Del/2025 (Assessment Years: 2015-16 to 2017-18, 2021-22 & 2022-23)

Public Political Party Vs. DCIT, Central Circle-31 804, Laxmideep Building, Room No. 343, E-2, ARA Laxmi Nagar, District Central Jhandewala Extn. Centre, East Delhi New Delhi – 110055 Delhi – 110092 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAJP1293Q Appellant .. Respondent

ITA Nos. 2761, 2812 & 2813/Del/2023 Along with S.A. Nos. 353 to 355/Del/2025 (Assessment Years: 2018-19 to 2020-21) Tax (A)-30 Room No. 264, 2nd Floor, Laxmi Nagar District Centre, Laxmi Nagar E-2, ARA Centre, Delhi – 110092 Jhandewalan Extension New Delhi – 110055 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAJP1293Q Appellant .. Respondent

P a g e | 2 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23)

Appellant by : Sh. Mohan Lal Sharma, Adv

The order continues below.

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