Section 80GGC of the Income Tax Act

Income-tax Act, 2025: s.137

Section 80GGC of the Income-tax Act, 1961 corresponds to section 137 (Deduction in respect of contributions given by any person to political parties) of the Income-tax Act, 2025.

Read section 137 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 80GGC is 282(Del) 3. Pee Aar Securities Ltd. v. DCIT (97 Taxmann.com 398), cited in 40 of the 195 judgments on BharatTax that turn on this section.

Leading authorities on Section 80GGC

282(Del) 3. Pee Aar Securities Ltd. v. DCIT
97 Taxmann.com 398 · 2018 · Supreme Court
40
citing judgments

The genuineness of transactions, particularly the creditworthiness of creditors for share capital, is a key factor in the addition under section 68. The assessee must provide sufficient evidence to prove the genuineness of such transactions.

171 ITR 532 (P&H) Shanta Devi v. CIT
298 ITR 1 · 2008 · Supreme Court
14
citing judgments

The revisional jurisdiction under Section 263 cannot be exercised against an order that has merged into an appellate order, particularly after a declaration has been finalized under a scheme like the VSVS Scheme, 2024, crystallizing the assessee's liability.

Pavankumar M Sanghvi v. ITO
258 Taxmann 160 · 2018 · Supreme Court
11
citing judgments
CIT v. Prakash Industries Ltd.
322 ITR 622 · High Court
9
citing judgments
Satish Kumar Lakhmani v. Pr.CIT
112 Taxmann.com 118 · 2019 · Reported
8
citing judgments
(i) CIT v. Cosmopolitan Trading Corporation
274 ITR 640 · Reported
7
citing judgments
Dwarkadhish Buildwell Private Limited v. CIT
109 Taxmann.com 5 · High Court
3
citing judgments

Judgments on Section 80GGC

Tarunaben Maganlal Bhut, Navagam vs. ITO Ward 2(2)(1), Rajkot

In the result, appeal filed by the assessee is allowed

ITA 673/RJT/2026[2024-25]Status: DisposedITAT Rajkot21 Oct 2026AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 673/Rjt/2026 (िनधा"रणवष"/Assessment Year: (2024-25) Tarunaben Maganlal Bhut, Ito, Ward-2(2)(1), Navagam Pri Shala, Vs. 512, 5Th Floor, Aayakar Main Road, Navagam, Bhawan, Race Course Ring Rajkot, Gujarat-360320 Road, Rajkot, Gujarat-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpb3894L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Gaurang Khakhar, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 147Section 250Section 80G

Mazharkhan Nasrullahkhan Pathan, Ahmedabad vs. ITO Ward 1(2)(3), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2342/AHD/2026[2024-25]Status: DisposedITAT Ahmedabad21 Oct 2026AY 2024-25

Bench: Dr. B.R.R. Kumar, Vice-

For Appellant: NoneFor Respondent: Shri Kalpesh Rupavatia, Sr. DR
Section 143(3)Section 250Section 80G

Kamleshkumar Somalal Bhatt, Himatnagar vs. Income Tax Ofifcer, Ward 1, Himatnagar

In the result, the appeal filed by the assessee is allowed

ITA 2130/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad21 Oct 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Kamleshkumar Somalal Vs. The Income Tax Officer, Bhatt, Ward-1, 2, Indraprasth Society, Himatnagar. Ganesh Temple Road, Mahavirnagar, Himatnagar H.O, Himatnagar, Sabarkantha-383001. [Pan : Aaypb4131 F] (Appellant) .. (Respondent) Appellant Represented By : Smt. Asha Sukhadiya, Ar Respondent Represented By: Shri Kalpesh Rupavatia, Sr. Dr Date Of Hearing 19.10.2026 Date Of Pronouncement 21.10.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

Section 147Section 148Section 250Section 270ASection 270A(2)Section 270A(6)Section 270A(6)(a)Section 270A(8)Section 270A(9)Section 270A(9)(a)

Haresh Sharma, Ahmedabad vs. ITO, Ward 5(3)(1), Ahmedabad

In the result, the appeal filed by the assessee is allowed

ITA 2125/AHD/2026[2019-2020]Status: DisposedITAT Ahmedabad21 Oct 2026AY 2019-2020

Bench: Dr. B.R.R. Kumar, Vice-Haresh Sharma, Vs. The Income Tax Officer, B-303, Krishna Apartments, Ward-5(3)(1), Near Natvar Shyam Society, Ahmedabad. Near Heaven Park, Ramdevnagar, Ahmedabad-380015. [Pan : Arhps5373 G] (Appellant) .. (Respondent) Appellant Represented By : None Respondent Represented By: Shri Kalpesh Rupavatia, Sr. Dr Date Of Hearing 19.10.2026 Date Of Pronouncement 21.10.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

Section 139(1)Section 144BSection 147Section 148Section 250Section 270ASection 80G

Haresh Sharma, Ahmedabad vs. ITO, Ward 5(3)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2124/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad21 Oct 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Haresh Sharma, Vs. The Income Tax Officer, B-303, Krishna Apartments, Ward-5(3)(1), Near Natvar Shyam Society, Ahmedabad. Near Heaven Park, Ramdevnagar, Ahmedabad-380015. [Pan : Arhps5373 G] (Appellant) .. (Respondent) Appellant Represented By : None Respondent Represented By: Shri Kalpesh Rupavatia, Sr. Dr Date Of Hearing 19.10.2026 Date Of Pronouncement 21.10.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

Section 143(2)Section 144Section 144(1)(a)Section 144BSection 147Section 148Section 148ASection 151Section 250Section 80G

Anilkumar Jayantilal Khatri, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2053/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad16 Oct 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-

Section 250Section 69ASection 80G

Nikunj Mahendrabhai Adani, Ahmedabad vs. The ITO, Ward-1(3)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2026/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad16 Oct 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-

Section 147Section 250Section 69ASection 80G

Atul Kumar Agarwal, Aligarh vs. ITO Ward, 4(1)(1), Aligarh

In the result, the appeal is allowed

ITA 441/AGR/2026[2019-20]Status: DisposedITAT Agra15 Oct 2026AY 2019-20

Bench: : Sunil Kumar Singhbrajesh Kumar Singhassessment Year: 2019-20

Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 151Section 250Section 80G

Brijesh Rameshbhai Bavarva, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 179/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad14 Oct 2026AY 2019-20

Bench: Shri Rahul Chaudhary, Judicialmember &Shri Gangadhar Panda

For Appellant: NoneFor Respondent: Shri Amit Pratap Singh, Sr. DR
Section 147Section 148Section 250Section 270ASection 270A(2)(d)Section 270A(9)Section 80G

Pritiben Pravinchandra Palan, Rajkot vs. Assistant Commissioner of Income Tax, Circle 2(1), Rajkot

In the result, both appeals filed by the different assessees in ITA

ITA 800/RJT/2025[2019-20]Status: DisposedITAT Rajkot12 Oct 2026AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 799/Rjt/2025 [ िनधा"रण वष"/Assessment Year: 2019-20 ] Parulben Jerambhai Parsana, Income Tax Officer, Tirupati-7 "Manglam", Vs. Ward-2(2)(3), Bh. Malharhall Nr. Bram Aaykar Bhavan, Samaj, Rajkot, Gujarat-360004 Rajkot, Gujarat-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aizpp0758R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं. /Ita No. 800/Rjt/2025 [ िनधा"रण वष" /Assessment Year: 2019-20 ] Pritiben Pravinchandra Palan, The Assistant Commissioner Of Block No. 109, Puskardham Vs. Income Tax, Circle 2(1), Rajkot. Society, University Road, Aaykar Bhavan, Rajkot, Rajkot, Gujarat-360005 Gujarat-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agbpp3207C (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Digant Kiyada, Ld. Ar Respondent By : Shri Ganesh Iyer, Ld. Sr. Dr Date Of Hearing : 01/10/2026 12/10/2026 Date Of Pronouncement : :: Order :: Per, Dr. Arjun Lal Saini, Am: Captioned Two Appeals Filed By The Different Assessees, Pertaining To Assessment Year (Ay) 2019-20, Are Directed Against The Separate Orders Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Passed By The National Faceless Appeal Centre (Nac) Delhi/Commissioner Of Income-Tax

For Appellant: Shri Digant Kiyada, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 147Section 148Section 151Section 250Section 69ASection 80G

Parulben Jerambhai Parsana, Rajkot vs. Income Tax Officer, Ward-2(2)(3), Rajkot

In the result, both appeals filed by the different assessees in ITA

ITA 799/RJT/2025[2019-20]Status: DisposedITAT Rajkot12 Oct 2026AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 799/Rjt/2025 [ िनधा"रण वष"/Assessment Year: 2019-20 ] Parulben Jerambhai Parsana, Income Tax Officer, Tirupati-7 "Manglam", Vs. Ward-2(2)(3), Bh. Malharhall Nr. Bram Aaykar Bhavan, Samaj, Rajkot, Gujarat-360004 Rajkot, Gujarat-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aizpp0758R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं. /Ita No. 800/Rjt/2025 [ िनधा"रण वष" /Assessment Year: 2019-20 ] Pritiben Pravinchandra Palan, The Assistant Commissioner Of Block No. 109, Puskardham Vs. Income Tax, Circle 2(1), Rajkot. Society, University Road, Aaykar Bhavan, Rajkot, Rajkot, Gujarat-360005 Gujarat-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agbpp3207C (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Digant Kiyada, Ld. Ar Respondent By : Shri Ganesh Iyer, Ld. Sr. Dr Date Of Hearing : 01/10/2026 12/10/2026 Date Of Pronouncement : :: Order :: Per, Dr. Arjun Lal Saini, Am: Captioned Two Appeals Filed By The Different Assessees, Pertaining To Assessment Year (Ay) 2019-20, Are Directed Against The Separate Orders Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Passed By The National Faceless Appeal Centre (Nac) Delhi/Commissioner Of Income-Tax

For Appellant: Shri Digant Kiyada, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 147Section 148Section 151Section 250Section 69ASection 80G

Jay Chetan Kothari, Rajkot vs. )Income Tax Officer Ward-1(1)(1), Rajkot

In the result, the appeal of the assessee is allowed

ITA 1173/RJT/2026[2024-25]Status: DisposedITAT Rajkot09 Oct 2026AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 1173/Rjt/2026 [ "नधा"रण वष"/Assessment Year: 2024-25 ] Jay Chetan Kothari, Income Tax Officer Flat No. 402/8 Pandit Appt. Pandit Vs. Ward -1(1)(1), Sitaram Marg, Opp. Akashwani, Aykar Bhavan, Race Course Rajkot, Gujarat-360001 Ring Road, Rajkot, Gujarat-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Buwpk1991F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. D. Lalchandani, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 143(3)Section 250Section 29ASection 80G

Dixit Laxmanbhai Faldu, Rajkot vs. Income Tax Officer, Ward-2(6), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 1063/RJT/2026[2024-25]Status: DisposedITAT Rajkot09 Oct 2026AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 1063/Rjt/2026 [ "नधा"रण वष"/Assessment Year: 2024-25 ] Dixit Laxmanbhai Faldu, Income Tax Officer, Ravi, Vaishali Nagar Street No.2, Vs. Ward-2(6), Near Amrapali Crossing, Raiya Aaykar Bhavan, Jamnagar, Road, Rajkot, Gujarat 360007 Gujarat 361001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaypf87018 (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Digant Kiyada, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 143(3)Section 250Section 29ASection 80G

Malhar Nitin Bhuptani, Rajkotq vs. Assisstant Commissioner of Income Tax Circle -2(1), Rajkot

In the result, the appeal of the assessee is allowed

ITA 1054/RJT/2026[2019-20]Status: DisposedITAT Rajkot09 Oct 2026AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 1054/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2019-20 ] Malhar Nitin Bhuptani, Assistant Commissioner Of Ramashrya Yoginiketan Income Tax Circle-2(1), Vs. Plot, Nirmala School Road, Aykar Bhavan, Race Course Ring Rajkot, Gujarat-360001. Road, Rajkot, Gujarat-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Apfpb8751B (Appellant) (Respondent) िनधा"रती की ओर से/Appellant By : Shri R. D. Lalchandani, Ld. Ar राज" की ओर से/Respondent By : Shri Ganesh Iyer, Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 01/10/2026 घोषणा की तारीख/Date Of Pronouncement : 09/10/2026 :: आदेश/Order :: Per, Dr. Arjun Lal Saini, Am : Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2019-20, Is Directed Against The Order Passed Under Section-250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 11.07.2026 By The National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income Tax (Appeals) [In Short ‘Ld. Cit(A)’], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S.147 R.W.S. 144 Of The Act, Dated 20.01.2025. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “The Learned Commissioner Of Income Tax (Appeals) Erred In Law & On The Facts Of The Case In Confirming The Disallowance Of Rs.1,40,000, Being The Amount Of Donation Made To Political Parties, Which Was Claimed As A Deduction Under Section 80Ggc Of The Income-Tax Act, 1961. The Disallowance Is Unjustified, Contrary To The Provisions Of The Act & Liable To Be Deleted.”

For Appellant: Shri R. D. Lalchandani, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 147Section 29ASection 80G

Kamlesh Shashikantbhai Dave, Morbi vs. Income Tax Officer Ward -2(2)(1), Rajkot

In the result, the appeal of the assessee is allowed

ITA 1045/RJT/2026[2024-25]Status: DisposedITAT Rajkot09 Oct 2026AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 1045/Rjt/2026 [ "नधा"रणवष"/Assessment Year: 2024-25 ] Kamlesh Shashikantbhai Dave, Income Tax Officer, Ward -2(2)(1), Dv Raval Arts & Commerce Income Tax Officer Ward-2(2)(1), Vs. College Village-Halvad- Ayakar Bhavan, Race Course Ring Dist. Morbi, Gujarat 363330 Road, Rajkot, Gujarat-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpd0204E (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri R.D. Lalchandani, Ld. Ar & Kashish Pamnani, Ld. Ars Respondent By : Shri Ganesh Iyer, Ld. Sr. Dr Date Of Hearing : 30/09/2026 Date Of Pronouncement : 09/10/2026 :: Order :: Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2024-25, Is Directed Against The Order Under Section 250 Of The Income- Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Passed By The National Faceless Appeal Centre (Nac) Delhi/Commissioner Of Income-Tax (Appeals) [In Short ‘Nfac/Ld.Cit(A)’], Dated 15.07.2026, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 143(3) Of The Act, Dated 22.02.2026. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “The Learned Commissioner Of Income Tax (Appeals) Erred In Law & On The Facts Of The Case In Confirming The Disallowance Of 11,00,000, Being The Amount Of Donation Made To Political Parties, Which Was Claimed As A Deduction Under Section 80Ggc Of The Income-Tax Act, 1961. The Disallowance Is Unjustified, Contrary To The Provisions Of The Act & Liable To Be Deleted.”

For Appellant: Shri R.D. Lalchandani, Ld. AR and Kashish Pamnani, Ld. ARsFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 143(3)Section 250Section 29ASection 80G

Piyush Maheshwari, Kota, Rajasthan vs. Assessment Unit, Income Tax Department, Kota, Rajasthan

In the result, the appeal filed by the Assessee is allowed

ITA 1529/JPR/2025[2019-20]Status: DisposedITAT Jaipur08 Oct 2026AY 2019-20

Bench: Us In The Memorandum Of Appeal In Form No. 36 Read As Under:

Section 132Section 144BSection 147Section 148Section 148ASection 149(1)(a)Section 149(1)(b)Section 234BSection 250Section 80G

Ajaykumar Ramanlal Jain, Ahmedabad vs. Income Tax Officer, Ward 1(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1932/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad06 Oct 2026AY 2019-20

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumarassessment Year: 2019-20

Section 147Section 148Section 149Section 270ASection 270A(7)Section 270A(9)Section 80G

Jackey Jeswani, Jaipur vs. Income Tax Officer, Ward 42(2)(3), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 3498/MUM/2026[2019-20]Status: DisposedITAT Bangalore01 Oct 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Makarand Vasant Mahadeokarjackey Jeswani, Income Tax Officer, Ward 42(2)(3) Asha Bhawan Plot No.44 Vs. Gurunanak Colony, Room No. 804, Kautilya Brahmpuri, Jaipur Bhavan, C-41 To C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai Pan/Gir No. Aidpj 3514 F (Applicant) (Respondent) Assessee By Shri Vedant Agrawal, Ld. A.R. (Virtually Present) Revenue By Ms. Jayshree Thakur, Ld. Sr. D.R. Date Of Hearing 23.07.2026 Date Of Pronouncement 01.10.2026 आदेश / Order

Section 143(2)Section 144BSection 147Section 148Section 148ASection 250Section 80G

Jackey Jeswani, Jaipur vs. Income Tax Officer, Ward 42(2)(3), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 3498/MUM/2026[2019-20]Status: DisposedITAT Mumbai01 Oct 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Makarand Vasant Mahadeokarjackey Jeswani, Income Tax Officer, Ward 42(2)(3) Asha Bhawan Plot No.44 Vs. Gurunanak Colony, Room No. 804, Kautilya Brahmpuri, Jaipur Bhavan, C-41 To C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai Pan/Gir No. Aidpj 3514 F (Applicant) (Respondent) Assessee By Shri Vedant Agrawal, Ld. A.R. (Virtually Present) Revenue By Ms. Jayshree Thakur, Ld. Sr. D.R. Date Of Hearing 23.07.2026 Date Of Pronouncement 01.10.2026 आदेश / Order

Section 143(2)Section 144BSection 147Section 148Section 148ASection 250Section 80G

Ankit Atulkumar Shah, Ahmedabad vs. ITO Ward 1(3)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 485/AHD/2026[2019-20]Status: DisposedITAT Chandigarh30 Sept 2026AY 2019-20
For Appellant: Shri Sunil Maloo, ARFor Respondent: Shri VeerabadramVislavath, Sr. DR
Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 282ASection 80G