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The ITAT denied deduction u/s 80GGC for contributing to an ...


Claim for tax deduction u/s 80GGC denied as contribution to unrecognized political party; lacks verification and credibility.

June 18, 2024

Case Laws     Income Tax     AT

The ITAT denied deduction u/s 80GGC for contributing to an unrecognized political party lacking recognition by the Election Commissioner of India and infrastructure. The assessee failed to address doubts on the contribution's genuineness or provide necessary details. Lack of verification and certification of submitted documents led to dismissal of appeal. The claim was rejected due to the political party's unrecognized status.

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