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

Pragnesh Bhogilal Shah, Ahmedabad vs. Income Tax Officer, Ward-1(3)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2338/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad18 Sept 2026AY 2019-20

Bench: Shri Rahul Chaudhary, Judicialmember &Shri Gangadhar Panda

For Appellant: Shri Vinit Shah, ARFor Respondent: Shri Shakil Ahmed Ganie, Sr. DR
Section 147Section 148Section 148ASection 151Section 250Section 80G

Priyankkumar Pravinbhai Thakkar, Ahmedabad vs. The ITO, Ward-1, Nadiad

In the result, the appeal of the assessee is partly allowed

ITA 2659/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad18 Sept 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Rahul Chaudhary

For Appellant: Shri P K Modi, ARFor Respondent: Shri Drop Singh Meena, Sr. DR
Section 142(1)Section 143(3)Section 144BSection 144B(1)(xvi)Section 147Section 148Section 148ASection 250Section 69ASection 80C

Jagdish Balkishan Asawa, Valsad vs. ITO, Ward 5, Vapi

Appeal of the assessee is partly allowed for statistical purpose

ITA 287/SRT/2026[2023-24]Status: DisposedITAT Surat16 Sept 2026AY 2023-24

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniनिर्धारण वर्ा/Assessment Year: 2023-24) Jagdish Balkishan Asawa Ito, Ward 5 Fortune Square 7Th Floor, 8Th A 303 Mangalmurti Co Operative Housing Society Floor & 9Th, Ii, Chala Road, Vs. Pssarawada Road Vapi, Vapi Chanod Md B.O Pardi Valsad अपीलधर्थी Appellant प्रत्यर्थी Respondent

For Appellant: ABEPA6589P
Section 10(14)Section 142(1)Section 143(2)Section 143(3)Section 80G

Hina Nalinbhai Patel, Ahmedabad vs. Income Tax Assessing Officer, Ahmedabad

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

ITA 2519/AHD/2026[2019-20]Status: HeardITAT Ahmedabad16 Sept 2026AY 2019-20

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

For Appellant: Shri Ajit Patel, ARFor Respondent: Shri Amit Pratap Singh, Sr. DR
Section 147Section 250Section 29ASection 80CSection 80DSection 80G

Hiral Natvarlal Brahmbhatt, Ahmedabad vs. ITO Ward 5(3)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2517/AHD/2026[2019-20]Status: HeardITAT Ahmedabad16 Sept 2026AY 2019-20

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

For Appellant: NoneFor Respondent: Shri Amit Pratap Singh, Sr. DR
Section 115BSection 144BSection 147Section 250Section 69ASection 80G

Lalit Kumar Periwal, Navi Mumbai vs. Income Tax Officer, Navi Mumbai

In the result, appeal filed by the Assessee stands dismissed

ITA 3862/MUM/2026[2019-20]Status: DisposedITAT Mumbai15 Sept 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: AASPP8514C
Section 147Section 148Section 80G

Kashyap Ghanshyam Mehta, Mumbai vs. DCIT Circle 42(2)(1), Mumbai

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

ITA 3287/MUM/2026[2023-24]Status: DisposedITAT Mumbai15 Sept 2026AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyalkashyap Ghanshyam Mehta Dcit Circle 42(2)(1) 64-B, Avinash 64 B, Avinash 7 Room No.920, Kautilya Bhavan, Bungalows, Mumbai, Azad Vs. Bandra Kurla Complex, Bandra Nagar, Mumbai 400 053. East, Mumbai, Mumbai, Maharashtra, 400051 Pan: Alrpm7446C

For Appellant: Shri K. Gopal a/w Ms. NehaFor Respondent: Smt. Sujatha Iyyanger, SR DR
Section 115BSection 142(1)Section 143(2)Section 234ASection 69Section 69ASection 80G

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

In the result, appeal filed by the assessee is allowed

ITA 878/RJT/2026[2019-20]Status: DisposedITAT Rajkot11 Sept 2026AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 878/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2019-20 ] Nitin T Bhuptani, Assistant Commissioner Of Ramashray, Yoginiketan Plot, Income Tax Circle-2(1), बनाम/ Nirmala School Road, Rajkot, Vs. Aykar Bhavan, Race Course Gujarat-360001 Ring Road, Rajkot, Gujarat-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpb3527E (Appellant) (Respondent) िनधा"रती की ओर से/Appellant By : Shri R. D. Lalchandani, Ld. Ar राज" की ओर से/Respondent By : Shri Shishir Kumar, Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 30/07/2026 घोषणा की तारीख/Date Of Pronouncement : 11/09/2026 :: 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 22.01.2026 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(B) Of The Act Dated 07.03.2025. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: 1. The Commissioner Of Income Taxi (Appeal) Erred In Confirming The Reopening Of The Assessment By Issue Of Notice Under Section 148 Of The Act. The Reopening Of The Assessment Is Not Justified.

For Appellant: Shri R. D. Lalchandani, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR
Section 147Section 148Section 80G

Theitoward24, Porbandar vs. Sanjay Chandarana, Porbandar

In the result, the appeal of the Revenue is dismissed

ITA 394/RJT/2026[2019-20]Status: DisposedITAT Rajkot11 Sept 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Sanjay Chandarana, AssesseeFor Respondent: Shri Arbind Kumar Mishra, Ld. Sr. DR
Section 250Section 270ASection 80G

Anurag Janu, Mumbai vs. National Faceless Appeal Centre, Delhi

In the result, the appeal of the assessee bearing

ITA 3087/MUM/2026[2019-20]Status: DisposedITAT Mumbai10 Sept 2026AY 2019-20

Bench: Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: AKGPJ4799M
Section 13ASection 147Section 250Section 263Section 29ASection 80G

Jayesh Jain, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle 2(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 718/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad09 Sept 2026AY 2019-20
For Appellant: Shri Hardik MehtaFor Respondent: Shri Abhijit
Section 132Section 132(4)Section 143(1)Section 144BSection 147Section 147rSection 148Section 148ASection 149(1)Section 151

Ravindra Matadin Modi, Mumbai vs. Income Tax Officer, Ward 42(1)(4), Mumbai

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

ITA 2639/MUM/2026[2019-20]Status: DisposedITAT Mumbai09 Sept 2026AY 2019-20

Bench: Shri Sandeep Gosain

For Appellant: AABPM3484B
Section 120Section 144BSection 147Section 148Section 151Section 234BSection 234CSection 80G

Jagdishbhai Mansinh Solanki, Anand vs. ITO Ward-3, Gandhidham (Bhuj-1), Bhuj

In the result, the appeal is allowed in the terms indicated above

ITA 761/RJT/2026[2019-20]Status: DisposedITAT Rajkot08 Sept 2026AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 761/Rjt/2026 [ "नधा"रणवष"/ Assessment Year: 2019-20 ] Jagdishbhai Mansinh Solanki, Ito Ward-3, 227 Raopura-Khadodhi, Haripura Vs. Gandhidham (Bhuj-1) 2 Khadodhi, Khadodhi B.O, 6Mm7J3V, Sanskar Nagar, Haripura, Anand, Gujarat-388610 Bhuj, Gujarat 370001

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Anadi Dixit, Ld. Sr. DR
Section 115BSection 132Section 139(1)Section 143(2)Section 144BSection 147Section 148Section 151Section 151ASection 234B

Shri Rajeev Sharma, Navi Mumbai vs. The ITO, Ward--27(2)(1), Navi Mumbai

In the result, the appeal of the assessee stands allowed

ITA 6352/MUM/2025[2019-20]Status: DisposedITAT Mumbai07 Sept 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarshri Rajeev Sharma V/S. Income Tax Officer, Ward – C3 1301, Hyde Park, Sector बनाम 27(2)(1), I.T. Office, Vashi 36G, Kharghar, Navi Mumbai Railway Station Building, – 410 210, Maharashtra Vashi, Navi Mumbai – 400703, Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ameps2939J Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Nitin Khinchi, ARFor Respondent: Ms. Kanika Naroola, DR
Section 115BSection 132Section 144BSection 147Section 148Section 148ASection 151ASection 234ASection 270ASection 69C

Mohammed Aijaz Shaikh, Rajasthan vs. Income Tax Officer, Rajasthan

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

ITA 1076/JODH/2025[2019-2020]Status: DisposedITAT Jodhpur03 Sept 2026AY 2019-2020

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarmohammed Aijaz Income Tax Officer, Shaikh, Wd-1, F-619, Mohammadi Vs. Bhilwara, Rajasthan - Colony, Shastri Nagar 302015 Bhilwara, Rajasthan - 311001 Pan/Gir No. Aeaps9139J (Applicant) (Respondent) Assessee By Shri Shivdas Chettoor, Ca (Virtually) Revenue By Ms. Nidhi Nair, Addl. Cit-Dr (Physically) Date Of Hearing 05.08.2026 Date Of Pronouncement 03.09.2026

Section 144BSection 147Section 148Section 148ASection 250Section 80G

Reena Ayan Shah, Ahmedabad vs. The ITO, Ward-3(1)(1), Ahmedabad

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

ITA 456/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad03 Sept 2026AY 2019-20

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumarreena Ayan Shah The Ito, Vs. B/302, Aaryavart Skies, Nr. Ward-3(1)(1), Nehrunagar Char Rasta, Ahmedabad-380015 Ambawadi, Ahmedabad- 380015, Gujarat [Pan : Accps4772M] (Appellant) .. (Respondent) Assessee Represented By : Shri Nirav Shah, Ar Revenue Represented By: Shri Rakesh Rathi, Sr. Dr. Date Of Hearing 24.08.2026 Date Of Pronouncement 03.09.2026

Section 147Section 148Section 250Section 270ASection 80G

Nishant Agrawal, Ahmedabad vs. The ITO, Ward-5(3)(2), Ahmedabad

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

ITA 391/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad03 Sept 2026AY 2019-20

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumarnishant Agrawal The Ito, Vs. B-59, Konark Tower, B/H. Ward-5(3)(2) Nalanda Shopping Centre, Ahmedabad-38001 Premchandnagar Road, Vastrapur, Ahmedabad-380015, Gujarat [Pan : Aidpa9335K] (Appellant) .. (Respondent) Assessee Represented By : Shri Shaleen Patni, Ar Revenue Represented By: Shri Rakesh Rathi, Sr. Dr. Date Of Hearing 24.08.2026 Date Of Pronouncement 03.09.2026

Section 147Section 148Section 250Section 270ASection 270A(1)Section 270A(6)(a)Section 270A(9)Section 80G

Mohit Tayal, Palwal Faridabad vs. Income Tax Officer, Faridabad

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

ITA 7297/DEL/2026[2024-25]Status: DisposedITAT Delhi03 Sept 2026AY 2024-25

Bench: Shri Satbeer Singh Godaraassessment Year: 2024-25 Vs. Income Tax Officer, Mohit Tayal, Opp Deep Sweets, Main Ward-1(3), Bazar, Palwal, Faridabad- Faridabad- 121001 121102 Haryana Pan: Anmpt9931E (Appellant) (Respondent) Assessee By None Department By Sh. Mangali Venkata Ramesh, Sr. Dr Date Of Hearing 18.08.2026 Date Of Pronouncement 18.08.2026 Order Per Satbeer Singh Godara, Jm: This Assessee’S Appeal For Assessment Year 2024-25, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The “Cit(A)/Nfac”], Delhi’S Din & Order No. Itba/Nfac/S/250/2026-27/1089237796(1), Dated 27.05.2026 Involving Proceedings Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

Section 143(3)Section 270ASection 80G

Manoj Kumar Jagetia, Bhilwara vs. Income Tax Officer, Ward-1, Bhilwara

In the result, the appeal of the assessee is allowed in terms indicated above

ITA 1050/JODH/2025[2019-20]Status: DisposedITAT Jodhpur01 Sept 2026AY 2019-20

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarmanoj Kumar Jagetia, Income Tax Officer, Rupaheli Kalan, Ward-1, Bhilwara, Rupaheli S.O., Vs. Bhilwara, Rajasthan - Bhilwara, Rajasthan - 311001 311030 Pan/Gir No. Agspj0539M (Applicant) (Respondent) Assessee By Shri Vishal Shah, Ca (Virtually) Revenue By Ms. Nidhi Nair, Addl. Cit-Dr (Physically) Date Of Hearing 03.08.2026 Date Of Pronouncement 01.09.2026

Section 132Section 132(4)Section 139(1)Section 143(1)(a)Section 144BSection 147Section 250Section 69ASection 80G

Vidushi Ashish Agrawal, Mumbai vs. ITO, Ward - 41 (4) (4), Mumbai

In the result, the appeal of the assessee stands dismissed

ITA 4430/MUM/2026[2019-2020]Status: DisposedITAT Mumbai31 Aug 2026AY 2019-2020

Bench: Shri Challa Nagendra Prasad & Shri Prabhash Shankarvidushi Ashish Agrawal V/S. Income Tax Officer, Ward – B-1/16, Mahesh Nagar, S.V. बनाम 41(4)(4) Road, Goregaon West, Aaykar Bhavan, Mumbai – Mumbai – 400 062, 400 001, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Acgpt4007Q Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: NoneFor Respondent: Shri Swapnil Savant, (Sr. AR)
Section 132Section 13ASection 147Section 148Section 29ASection 29CSection 80G