Which cases are most cited on Section 80GGC?

282(Del) 3. Pee Aar Securities Ltd. v. DCIT (97 Taxmann.com 398) — 40 citing judgments; 171 ITR 532 (P&H) Shanta Devi v. CIT (298 ITR 1) — 14 citing judgments; Pavankumar M Sanghvi v. ITO (258 Taxmann 160) — 11 citing judgments; CIT v. Prakash Industries Ltd. (322 ITR 622) — 9 citing judgments; Satish Kumar Lakhmani v. Pr.CIT (112 Taxmann.com 118) — 8 citing judgments.

How many judgments are there on Section 80GGC?

BharatTax indexes 195 ITAT, High Court and Supreme Court judgments that turn on Section 80GGC of the Income Tax Act, 1961.

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

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

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

citing judgments

CIT v. Prakash Industries Ltd.

322 ITR 622 · High Court

citing judgments

Satish Kumar Lakhmani v. Pr.CIT

112 Taxmann.com 118 · 2019 · Reported

citing judgments

(i) CIT v. Cosmopolitan Trading Corporation

274 ITR 640 · Reported

citing judgments

Dwarkadhish Buildwell Private Limited v. CIT

109 Taxmann.com 5 · High Court

citing judgments

Judgments on Section 80GGC

Income Tax Officer Ward-7(2)(1) Ahmedabad, Ahmedabad vs. Parag Chandulal Parikh, Ahmedabad

In the result, the present appeal preferred by the Revenue is dismissed

ITA 431/AHD/2026[2019-20]Status: DisposedITAT Chandigarh30 Sept 2026AY 2019-20

For Appellant: Parag Chandulal Parikh, AssesseeFor Respondent: Shri Drop Singh Meena, Sr. DR

Section 132Section 144BSection 147Section 148Section 270ASection 80G

Vinayak Kiritkumar Bhatt, Rajkot vs. ITO WD 2(2)(1), RKT, Rajkot

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

ITA 907/RJT/2026[2024-25]Status: DisposedITAT Rajkot30 Sept 2026AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 907/Rjt/2026 [ "नधा"रणवष"/Assessment Year: 2024-25 ] Vinayak Kiritkumar Bhatt, Ito Wd 2(2)(1), Rkt Mombasa Avenue - 3, Krupa, It Office, New Aayakar Vs. Raiya Ring Road, B/H Telephone Bhawan Vatiaka, Rajkot, Exchange, Rajkot, Gujarat-360005 Rajkot, Gujarat- 360001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Ajepb6853F (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Ketan Raja, Ld. Ar Respondent By : Shri Shishir Kumar, Ld. Sr. Dr Date Of Hearing : 30/07/2026 Date Of Pronouncement : 30/09/2026 :: Order :: Per,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 27.04.2026, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 143(3) Of The Act, Dated 17.11.2025. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: 1. On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit(A) Erred In Upholding The Disallowance Of Deduction Of Rs. 6,00,000

For Appellant: Shri Ketan Raja, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR

Section 142(1)Section 143(3)Section 250Section 29ASection 80G

Pankajkumar Vashrambhai Kamani, Rajkot vs. ITO WD 2(2)(3), Rajkot

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

ITA 802/RJT/2026[2019-20]Status: DisposedITAT Rajkot30 Sept 2026AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 802/Rjt/2026 [ "नधा"रणवष"/Assessment Year: 2019-20 ] Pankajkumar Vashrambhai Kamani, Ito Wd 2(2)(3) Neel Green Avenue Block No. C-22, Vs. It-Office, New Aayakar Nr. Saurastra University Gate, Rajkot Bhawan, Rajkot, Gujarat-360005 Gujarat 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpk8780F (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Harsh Mehta. Ld. Ar Respondent By : Shri Shishir Kumar, Ld. Sr Dr Date Of Hearing : 27/07/2026 30/09/2026 Date Of Pronouncement :

For Appellant: Shri Harsh Mehta. Ld. ARFor Respondent: Shri Shishir Kumar, Ld. SR DR

Section 144BSection 147Section 148Section 149(1)(a)Section 149(1)(b)Section 151Section 250Section 80G

Hiren Hardasbhai Karamta, Vadodara vs. ITO, Ward 4, Veraval

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

ITA 763/RJT/2026[2019-20]Status: DisposedITAT Rajkot30 Sept 2026AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 763/Rjt/2026 [ "नधा"रणवष"/Assessment Year: 2019-20 ] Hiren Hardasbhai Karamta, Ito, Ward 4, Veraval C-276, Mathura Nagri, Sun Pharma Vs. Income Tax Office, Road, Opp. Panghat Complex, Yogeshwar Bhavan, Vadodara, Gujarat -390001 Veraval, Gujarat -362265 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Auipk4596K (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Om Kanabar. Ld. Ar Respondent By : Shri Shishir Kumar, Ld. Sr Dr Date Of Hearing : 29/07/2026 : 30/09/2026 Date Of Pronouncement :: Order :: Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2019-20, Is Directed Against The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 30.12.2025 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 (In Short ‘Ao’) U/S 147 Read With Section 144B Of The Act Dated 27.12.2024. 2. When The Matter Was Called For Hearing, The Learned Counsel For The Assessee At The Outset Submitted That Appeal Has Been Filed By The Assessee Belatedly By 75 Days. The Assessee Has Moved A Petition For Condonation Of Delay, Requesting The Bench To Condone The Delay, In Filing Appeal. The Learned Counsel Hiren Hardasbhai Karamta

For Appellant: Shri Om Kanabar. Ld. ARFor Respondent: Shri Shishir Kumar, Ld. SR DR

Section 139(1)Section 144BSection 147Section 148Section 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 Ahmedabad30 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

Income Tax Officer Ward-7(2)(1) Ahmedabad, Ahmedabad vs. Parag Chandulal Parikh, Ahmedabad

In the result, the present appeal preferred by the Revenue is dismissed

ITA 431/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad30 Sept 2026AY 2019-20

For Appellant: Parag Chandulal Parikh, AssesseeFor Respondent: Shri Drop Singh Meena, Sr. DR

Section 132Section 144BSection 147Section 148Section 270ASection 80G

Deputy Commissioner of Income Tax, Circle-2, Ajmer vs. Avadhesh Pareek, Ajmer

The appeal of the Revenue is allowed for statistical purposes

ITA 1904/JPR/2025[2019-20]Status: DisposedITAT Jaipur30 Sept 2026AY 2019-20

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumardy. Commissioner Of Vs. Avadhesh Pareek Income Tax, 10, Harsh, Brahmapuri Circle 2 Colony, Bijay Nagar Road, Ajmer Near Santoshi Mata Temple, Beawar "थायीलेखासं./जीआइआरसं./Pan/Gir No: Advpp 5059 N Appellant .. Respondent Appellant By : Mrs. Aarti Rawat, Addl. Cit Respondent By : None Date Of Hearing 28.09.2026 Date Of Pronouncement 30.09.2026 O R D E R Per Annapurna Gupta, Am:- The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As “Ld. Cit(A)”), Dated 27.10.2025 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Mrs. Aarti Rawat, Addl. CITFor Respondent: None

Section 132Section 132(4)Section 147ASection 148Section 250Section 80G

Income Tax Officer Ward-1, Beawar vs. Ankit Garg, Diggi Mohalla Beawar

The appeal of the Revenue is allowed for statistical purposes

ITA 1887/JPR/2025[2019]Status: DisposedITAT Jaipur30 Sept 2026

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumarito Vs. Ankit Garg Ward-1 Champa Lal Ka Nohra Beawar Diggi Mohalla Beawar "थायीलेखासं./जीआइआरसं./Pan/Gir No: Akkpg 0902 F Appellant .. Respondent Appellant By : Mrs. Aarti Rawat, Addl. Cit Respondent By : Sh. Mukesh Agarwal, Ca (Thru V.C.) Date Of Hearing 28.09.2026 Date Of Pronouncement 30.09.2026 O R D E R Per Annapurna Gupta, Am:- The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As “Ld. Cit(A)”), Dated 28.10.2025 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Mrs. Aarti Rawat, Addl. CITFor Respondent: Sh. Mukesh Agarwal, CA

Section 132(4)Section 147ASection 148Section 148ASection 148aSection 250Section 80G

Bhavesh Rameshbhai Patel, Naroda vs. Asst. Unit. Income Tax Dept. (Present Juri. - ITO, Ward 7(2)(1) Ahmedabad), Vejalpur

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

ITA 321/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad30 Sept 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice- & Shri Rahul Chaudharybhavesh Rameshbhai Patel, Vs. Asst. Unit Income Tax B/46, Prerana Bunglows, Department, Near Shivaji Chowk, (Present Jurisdiction Near Naroda, Income Tax Officer, Ahmedabad-382345. Ward 7(2)(1), Ahmedabad. [Pan : Aoopp6969 B] (Appellant) .. (Respondent) Appellant Represented By : Shri Sulabh Padhsh, Ar Respondent Represented By: Shri Drop Singh Meena, Sr. Dr Date Of Hearing 07.07.2026 Date Of Pronouncement 30.09.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

Section 148Section 156Section 250Section 270ASection 270A(2)Section 270A(9)Section 80GSection 9

Abhishek Jayraj Karnani, Ahmedabad vs. ITO, Ward 3(3)(1), Ahmedabad

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

ITA 1500/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad30 Sept 2026AY 2019-20

Bench: Shri Rahul Chaudhary, Judicialmember &Shri Gangadhar Panda

For Appellant: Shri Prakash D Shah & Shri Saiyam Shah, ARsFor Respondent: Ms. Madhulika Satpute, Sr. DR

Section 139(1)Section 144BSection 147Section 148Section 148ASection 250Section 270(9)(c)Section 270ASection 270A(9)(c)Section 80G

Devendra Thakkar, Ahmedabad vs. ITO, Circle 2(1)(1) Ahmedabad, Ahmedabad

In the result, appeal of the assessee stands allowed

ITA 1727/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Sept 2026AY 2019-20

For Appellant: Shri Chetan Agrawal, ARFor Respondent: Smt. Deeba Farhat, Sr. D.R

Section 147Section 148Section 148ASection 250Section 80G

Yashkumar Nandubhai Patel, Ahmedabad vs. Ward 5(3)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1497/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad29 Sept 2026AY 2019-20

Bench: Shri Rahul Chaudhary, Judicialmember &Shri Gangadhar Panda

For Appellant: Shri Gaurang Khakhkhar, ARFor Respondent: Ms. Madhulika Satpute, Sr. DR

Section 250Section 270ASection 270A(2)Section 270A(9)Section 80G

Sharad Shishir Kabra, Ahmedbad vs. Income Tax Officer Ward 1 (1) (3), Ahmedabad

Accordingly, all the grounds raised by the Assessee are allowed

ITA 690/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad28 Sept 2026AY 2019-20

For Appellant: Shri Nitin Pathak, C.AFor Respondent: Shri VeerabadramVislavath, Sr. DR

Section 144BSection 147Section 270ASection 270A(2)(a)Section 270A(6)(a)Section 270A(7)Section 270A(8)Section 270A(9)Section 270A(9)(a)Section 80G

Nikhil Anilbhai Dave, Ahmedabad vs. ITO Ward-3(3)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 353/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad28 Sept 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Nikhil Anilbhai Dave, Vs. The Income Tax Officer, 3, Sutirth Co-Op. Soc. Ltd., Ward-3(3)(2), Nr. Vastrapur Village, Ahmedabad. Vastrapur, Ahmjedabad-380015. [Pan : Ahspd4552 F] (Appellant) .. (Respondent) Appellant Represented By : Shri Shamik H Chokshi, A.R Respondent Represented By: Shri Amit Pratap Singh, Sr.Dr Date Of Hearing 15.09.2026 Date Of Pronouncement 28.09.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:- Delay Condoned. This Appeal Has Been Filed By The Assessee Against The Order Dated 10.11.2025 Passed By The National Faceless Appeal Centre(Nfac), Delhi (Hereinafter Referred To As ‘Ld. Cit (A)’ In Short), Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’ In Short) For Assessment Year 2019-20. Ita No. 353/Ahd/2026, Ay-2019-20 Nikhil Anilbhai Dave - 2–

Section 133(6)Section 139(1)Section 147Section 148Section 250Section 80G

Arvind Tiwari, Annapurna Road vs. Income Tax Officcer 1(2), Indore

Appeals are dismissed in identical facts and circumstances of the

ITA 537/IND/2026[2019-20]Status: DisposedITAT Indore24 Sept 2026AY 2019-20

Bench: Shri Paresh M. Joshi & Shri Arvind Soni

Section 132Section 147Section 148Section 250Section 253Section 80Section 80G

Abhishek Kumar Srivastava, Delhi vs. Income Tax Officer, Ward 27(1)(1), Navi Mumbai

In the result, the appeal of the assessee is dismissed

ITA 6242/MUM/2026[2024-25]Status: DisposedITAT Mumbai23 Sept 2026AY 2024-25

Bench: Shri Om Prakash Kant & Shri Siddhartha Nautiyal

For Appellant: BNMPS4462A

Section 68Section 80G

Puneet Pal, Mumbai vs. DCIT, Circle 42(3)(1), Mumbai

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

ITA 4695/MUM/2026[2019-2020]Status: DisposedITAT Mumbai23 Sept 2026AY 2019-2020

Bench: Shri Challa Nagendra Prasad & Shri G. M. Doss[Permanent Account Number : Ajypp7612E] Deputy Commissioner Of Puneet Pal Income-Tax, B-901, Evershine Crown, Circle 42(3)(1) Thakur Village, Kautliya Bhavan, Kandivali East, Bandra Kurla Complex, Vs. Mumbai – 400101. Bandra East, Mumbai – 400051. (अपीलाथ"/ Appellant) (""थ" /Respondent)

Section 139(1)Section 147Section 148Section 250Section 270ASection 270A(8)Section 80G