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

Nouvelle Knowledge Services LLP, Delhi vs. ITO Ward 44(6), Delhi

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

ITA 5155/DEL/2026[2019-20]Status: DisposedITAT Delhi30 Jul 2026AY 2019-20
Section 13ASection 142(1)Section 147Section 29CSection 80G

Income Tax Officer 24(2)(1), Mumbai vs. Jay Mahavirchand Jain, Mumbai

In the result, the appeal filed by the Department stands allowed

ITA 1903/MUM/2026[2019-20]Status: DisposedITAT Mumbai28 Jul 2026AY 2019-20

Bench: Shri Sandeep Gosain

For Appellant: ABEPJ1132B
Section 132Section 80G

Akshit Jain, Meerut vs. DCIT, Circle- 1(1)(1), Meerut

In the result, the appeal of the assessee is dismissed

ITA 2179/DEL/2026[2019-20]Status: DisposedITAT Delhi28 Jul 2026AY 2019-20

Bench: Ms. Madhumita Roy & Smt. Renu Jauhri

Section 147Section 148Section 80GSection 80T

Jay Vijaykumar Shah, Mumbai vs. DCIT, Circle 42 (2) (1), Mumbai

In the result, appeal filed by the Assessee stands allowed

ITA 2769/MUM/2026[2019-20]Status: DisposedITAT Mumbai27 Jul 2026AY 2019-20

Bench: Shri Sandeep Gosain

For Appellant: ANTPS4801R
Section 144BSection 147Section 69CSection 80G

Ramakanta Sahoo, Panchkula vs. DCIT/ACIT, Dehradun

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

ITA 306/DDN/2026[2019-20]Status: DisposedITAT Dehradun23 Jul 2026AY 2019-20

Bench: Shri Raj Kumar Chauhan & Shri Sanjay Awasthi

For Appellant: None (Adjournment application is rejected)For Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 250(2)(a)Section 80G

Rajiv Arun Malkan, Mumbai vs. DCIT Circle 42(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2756/MUM/2026[2019-20]Status: DisposedITAT Mumbai23 Jul 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Arun Khodpia

For Appellant: AFYPM2525H
Section 148Section 270A(6)(a)Section 270A(9)Section 80G

Meetkumar Hasmukhbhai Chaturvedi, Bhavnagar vs. Income Tax Officer Ward 1(2), Bhavnagar

In the result, the appeal of the assessee is dismissed

ITA 2452/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad22 Jul 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Meetkumar Hasmukhbhai The Income Tax Officer, Vs. Chaturvedi, Ward-1(2), Mig 2708 Gayatrinagar, Bhavnagar. Ghogha Road, Bhavnagar-364001. [Pan : Bgupc2141 P] (Appellant) .. (Respondent) Appellant Represented By : None Respondent Represented By: Shri Deependra Kumar, Sr.Dr Date Of Hearing 16.07.2026 Date Of Pronouncement 22.07.2026

Section 132(4)Section 139(1)Section 144BSection 147Section 148Section 148ASection 151ASection 250Section 80G

Sagar Rajendra Maske, Vadodara vs. The ITO, Ward 1(2)(2), Vadodara

In the result, the appeal of the assessee is dismissed

ITA 2433/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad22 Jul 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Rahul Chaudharysagar Rajendra Maske, The Income Tax Officer, Vs. B-205 Tulaja Bhavani Complex, Ward-1(2)(2), Opposite My Apple School, Vadodara. Visvamitri Road Vadodara-390011. [Pan : Atqpm8259 E] (Appellant) .. (Respondent) Appellant Represented By : Shri Sanket Bakshi, A.R Respondent Represented By: Shri Amit Pratap Singh, Sr.Dr Date Of Hearing 20.07.2026 Date Of Pronouncement 22.07.2026

Section 132Section 142(1)Section 147Section 148Section 148ASection 234ASection 234CSection 250Section 270ASection 80G

Shilpa Goyal, Udaipur vs. Assessment Unit, Assessment Unit NFAC

Appeal is dismissed

ITA 984/DEL/2026[2019-20]Status: DisposedITAT Delhi20 Jul 2026AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Krinwant Sahay

For Appellant: Sh. Akhil Kakmani, CAFor Respondent: Sh. Sudip Majumdar, Sr. DR
Section 143(3)Section 151ASection 80G

Deputy Commissioner of Income Tax, Circle-2, Ajmer vs. Ashok Kumar Pasari, Beawar

The appeal of the Revenue is allowed for statistical purposes

ITA 158/JPR/2026[2019-20]Status: DisposedITAT Jaipur16 Jul 2026AY 2019-20

Bench: Smt. Annapurna Guptadeputy Commissioner Of Vs. Ashok Kumar Pasari Income Tax, 4-H-49, Gadi Thoriyan Circle 2, Ajmer Housing Board, Masuda Road, Beawar, Ajmer "थायीलेखासं./जीआइआरसं./Pan/Gir No:Ahlpp 3375 K Appellant .. Respondent Appellant By : None Respondent By : Mrs. Aarti Rawat, Jcit Date Of Hearing 14.07.2026 Date Of Pronouncement 16.07.2026 O R D E R 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 07.11.2025 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”). 2. The Revenue In This Appeal Has Taken Following Grounds Of Appeal:-

For Appellant: NoneFor Respondent: Mrs. Aarti Rawat, JCIT
Section 132Section 147Section 148Section 148ASection 250Section 80G

Vijayant Bhatia, Delhi vs. AO Ward 34(5), Range Code 49, Civic Centre

In the result, Assessee’s appeal is, therefore, allowed

ITA 2846/DEL/2026[2019-20]Status: DisposedITAT Delhi15 Jul 2026AY 2019-20

Bench: Ms. Madhumita Royassessment Year : 2019-20

For Appellant: Shri Rajat Gupta, AdvFor Respondent: Shri Manoj Kumar, Sr. DR
Section 144BSection 147Section 154Section 250Section 80G

Samir Pravinchandra Rajdev, Rajkot vs. DCIT/ACIT-2(1) Rajkot, Rajkot

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

ITA 434/RJT/2026[2019-20]Status: DisposedITAT Rajkot13 Jul 2026AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 434/Rjt/2026 [ िनधा"रण वष" /Assessment Year : 2019-20 ] (Hybrid Hearing) Samir Pravinchandra Rajdev, Dcit/Acit-2(1), Rajkot Shrushti Appartments, It-Office, New Aayakar Vs. 2- Panchnath Plot, Rajkot, Bhawan, Vatiaka, Rajkot, Gujarat-360001 Gujarat-360001 Pan/Gir No.: Aaxpr2515A (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 22/04/2026 Date Of Pronouncement : 13/07/2026

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 151Section 234BSection 250Section 270ASection 282A

Kanal Sanatkumar Raval, Ahmedabad vs. The ITO, Ward-1(2)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2155/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad13 Jul 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Rahul Chaudharykanal Sanatkumar Raval, Vs. The Ito, B-102, Ekta Avenue, Vasna Ward-1(2)(1) Barrege Road, Vasna, Ahmedabad-380015 Ahmedabad-382460, Gujarat [Pan : Alspr6589C] (Appellant) .. (Respondent) Appellant Represented By : Shri Sunil Maloo, Ar Respondent Represented By: Shree Veerbadram Vislavath, Sr.Dr Date Of Hearing 02.07.2026 Date Of Pronouncement 13.07.2026 O R D E R

Section 133(6)Section 148Section 149(1)(b)Section 151Section 250Section 253(5)Section 282ASection 80G

Ramesh Arjanbhai Dangar, Rajkot vs. ITO Ward 2(2)(1), Rajkot

In the result, the appeal of the assessee is allowed

ITA 758/RJT/2026[2019-2020]Status: DisposedITAT Rajkot10 Jul 2026AY 2019-2020

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Gaurang Khakhkhar, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 132Section 147Section 148Section 250Section 80G

Mayur Bharatbhai Popat, Ahmedabad vs. Ward 20(2)(1), Mumbai

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

ITA 7281/MUM/2025[2019-20]Status: DisposedITAT Mumbai09 Jul 2026AY 2019-20

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal

For Appellant: BCMPP3834Q
Section 147Section 270ASection 80G

Siddharth Laxmikant Vaderkar, Ahmedabad vs. Income Tax Officer Ward 4(2)(3) Ahmedabad, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1072/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad07 Jul 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Rahul Chaudharysiddharth Laxmikant Vaderkar, The Income Tax Officer, Vs. 3, Shilpan Society, Ward-4(2)(3), Near Chandlodiya Talav, Ahmedabad. Chadlodiya, Ahmedabad-382481. [Pan :Anzpv5357 K] (Appellant) .. (Respondent) Appellant By : Shri Dhrunal Bhatt. Ar Respondent By: Smt Mamta Singh, Sr. Dr Date Of Hearing 23.06.2026 Date Of Pronouncement 07.07.2026

For Appellant: Shri Dhrunal Bhatt. ARFor Respondent: Smt Mamta Singh, Sr. DR
Section 144BSection 147Section 148Section 151ASection 250Section 270ASection 80G

Mansukhbhai Arvadia, Rajkot vs. Income Tax Officer, Ward-3, Morbi

Accordingly, the Assessing Officer disallowed the deduction of Rs

ITA 171/RJT/2026[2019-20]Status: DisposedITAT Rajkot06 Jul 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Digant Kiyada, Ld. ARFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 143(1)Section 144BSection 147Section 148Section 148ASection 80G

Prasana Jayantkumar Bhatt, Bhavnagar vs. The Dy.CIT, Circle-1, Bhavnagar

In the result, the appeal of the assessee is dismissed

ITA 426/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad06 Jul 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Rahul Chaudharyprasana Jayantkumar Bhatt, Dy. Commissioner Of Vs. Plot No. 50/B, B/H. Law College, Income-Tax, Vidhyanagar, Circle 1, Bhavnagar-364001 Bhavnagar [Pan : Agjpb 7798 K] (Appellant) .. (Respondent) Appellant Represented By : Shri Ashish B. Kanabar & Shri Om Kanabar, Ars Respondent Represented By: Shri Aroon Kumar, Cit-Dr Date Of Hearing 25.06.2026 Date Of Pronouncement 06.07.2026

Section 139(1)Section 250Section 263Section 29ASection 80G

Dheeraj Vaidya, Indore vs. DCIT/ACIT 1(1) Ind, Indore

Appeals are dismissed in identical facts and circumstances of the

ITA 892/IND/2025[2019-20]Status: DisposedITAT Indore30 Jun 2026AY 2019-20

Bench: Shri Dr. Arjun Lal Saini & Shri Paresh M Joshidheeraj Vaidyas, Dcit/Acit बनाम/ 204, Block O Shalimar Palms 1(1)Ind, Indore Vs. Pipliyahana, Indore, Indore (Pan:Abypv1291P) (Appellant) (Respondent) Assessee By Sh. Prakhar Lasod,Ca & Sh. Chandan Lasod, Ca Revenue By Shri Vipul Chawda, Sr. Dr Date Of Hearing 11.06.2026 Date Of Pronouncement 30.06.2026 आदेश / O R D E R

Section 132Section 132(4)Section 139(5)Section 147Section 148Section 250Section 253Section 80Section 80G

Aditya Sushil Damani, Mumbai vs. ITO 412(1)(1), Mumbai

The appeal of the assessee is allowed in above terms

ITA 3097/MUM/2026[2019-20]Status: DisposedITAT Mumbai29 Jun 2026AY 2019-20

Bench: Smt. Beena Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Prakash ShahFor Respondent: Assessee by
Section 133(3)Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 29CSection 80G