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

Saurabh Pravinbhai Patel and Brijesh Pravinbhai Patel AOP, Anand vs. ACIT, Anand Circle, Anand

In the result, both the appeals for AYs 2016-17 and 2017-18 (ITA Nos

ITA 1020/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad05 Mar 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita Nos.1020/Ahd/2023 & 1021/Ahd/2023 निर्धारण वर्ष / Assessment Years : 2016-17 & 2017-18 Saurabh Pravinbhai Patel & Brijesh Pravinbhai Patel Aop 103, Laksh Prime Opp. Town Hall Anand – 380 001 (Gujarat) स्थायी लेखा सं./Pan: Aaeas 5687 G Acit बनाम / V/S. Anand Circle 388 001 अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent) Assessee By : Shri Prakash D. Shah, Ar Revenue By : Shri Kavan Limbasiya, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 04/03/2025 घोषणा की तारीख / Date Of Pronouncement: 05/03/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: These Two Appeals Filed By The Assessee Pertain To The Assessment Years (Ays) 2016-17 & 2017-18 Against The Orders Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)"], Dated 12/10/2023 Confirming The Disallowance Of Deduction Under Section 80Ggc Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act"], In Respect Of Donations Made To Political Parties.

For Appellant: Shri Prakash D. Shah, ARFor Respondent: Shri Kavan Limbasiya, Sr.DR
Section 80G

ACIT CC-2(3) Ahmedabad, Ahmedabad vs. All India Social Education Charitable Trust, Ahmedabad

In the result, the appeal filed by the Revenue is deserves to be dismissed

ITSSA 28/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2021-22
Section 132Section 132(4)Section 143(3)Section 69ASection 80G

ACIT CC-2(3) Ahmedabad, Ahmedabad vs. Kisan Adhikar Party, Surat

In the result, the appeal filed by the Revenue is deserves to be dismissed

ITSSA 27/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2021-22
Section 132Section 132(4)Section 13ASection 143(3)Section 69ASection 80G

ACIT CC 2(3) Ahmedbad, Ahmedabad vs. Manav Adhikar Party, Maninagar

In the result, the appeal filed by the Revenue is deserves to be dismissed

ITSSA 25/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2021-22
Section 132Section 132(4)Section 13ASection 143(3)Section 69ASection 80G

Parveen Banu Hebbal, Hyderabad vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 658/HYD/2024[2020-21]Status: DisposedITAT Hyderabad07 Aug 2024AY 2020-21

Bench: Shri Laliet Kumarassessment Year: 2020-21 Parveen Banu Hebbal, Vs. The Income Tax Officer, 8-2-603/13/3/N/1/A, Ward – 8(1), 1St Floor, Singara Colony, Hyderabad. Banjara Hills, Road No.10, Telangana – 500034. Pan : Abxph4274M. (Appellant) (Respondent) Assessee By: Ms. S. Sandhya, Advocate Revenue By: Shri Ashish Kumar Sukhla, Sr.Ar Date Of Hearing: 07.08.2024 Date Of Pronouncement: 07.08.2024

For Appellant: Ms. S. Sandhya, AdvocateFor Respondent: Shri Ashish Kumar Sukhla
Section 143(1)Section 143(2)Section 143(3)Section 68Section 80G

Ashish Dubey, New Delhi vs. ACIT, Circle-30(1), New Delhi

ITA 222/DEL/2020[2015-16]Status: DisposedITAT Delhi08 May 2024AY 2015-16

Bench: Shri G.S. Pannu & Shri Anubhav Sharma[Assessment Year: 2015-16

Section 143(3)Section 29ASection 80G

Anjali Neeraj Hardikar, Mumbai vs. DCIT.CC-6(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 3759/MUM/2023[2011-12]Status: DisposedITAT Mumbai18 Mar 2024AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S RIFAUR RAHMAN (Accountant Member)

Section 194CSection 271(1)(c)Section 29ASection 37(1)Section 37(28)Section 80G

Ram Partap, Noida Uttar Pradesh vs. National Faceless Appeal Centre (NFAC), Delhi

Appeal of the assessee is allowed for statistical purposes

ITA 723/DEL/2024[2020-2021]Status: DisposedITAT Delhi18 Mar 2024AY 2020-2021

Bench: Shri Kul Bharatassessment Year: 2020-21

Section 10Section 143(3)Section 80DSection 80G

Rameshbhai Manibhai Patel, Nadiad vs. The ITO, Ward-4, Nadiad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 24/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2016-17

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2016-17

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Atul Pandey, Sr. DR
Section 80G

Shashin R. Bodawala, Ahmedabad vs. ACIT, Circle-5(1), Ahmedabad

In the result, appeal filed by the Assessee is allowed for statistical purposes

ITA 1794/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad30 Jan 2020AY 2015-16

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri Vidhyut Trivedi, Sr. D.R
Section 131Section 80G

Nitinkumar N. Shah, Ahmedabad vs. ACIT, Circle-5(1), Ahmedabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1781/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad27 Jan 2020AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri Deepak R. Shah, A.R

Shri Harshadkumar Ratilal Patel, Ahmedabad vs. The ACIT, Circle-5(1), Ahmedabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1699/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri P. F. Jain, A.R

Shri Vinodchandra Narendrarai Bhatt, Ahmedabad vs. ACIT, Circle-5(1), Ahmedabad

In the result, Ground No.3 of the assessee’s appeal is allowed for statistical purposes

ITA 1819/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad17 Jan 2020AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 1819/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2015-16)

For Appellant: Shri Sanjay R Shah, A.R
Section 80Section 80GSection 90

M/S. Sudeep Infrastructure, Ahmedabad vs. The Income Tax Officer, Ward-5(2)(4), Ahmedabad

In the result, Ground No.3 of the assessee is allowed

ITA 512/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri P. F. Jain, A.R
Section 144Section 40A(3)Section 80G

DCIT, New Delhi vs. M/S Ild Millennium Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 1259/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 Dcit, Circle 12(1), Vs M/S Ild Millennium Pvt. Ltd., New Delhi. B-418, New Friends Colony, New Delhi. Pan: Aakcd7170C Appellant Respondent Assessee By None Revenue By Shri Surender Pal, Sr. Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 29.11.2018 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 23.12.2015 In Appeal No. 598/2014-15, Passed By The Learned Commissioner Of Income Tax (Appeals)-4, New Delhi (Ld. Cit(A)), Revenue Preferred This Appeal.