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Political Donation Deduction under Section 80GGC Allowed in Absence of Assessee-Specific Evidence – ITAT Raipur Judgment Explained
Political Donation Deduction Allowed Without Assessee-Specific Evidence | ITAT Raipur Section 80GGC Political Donation Deduction under Section 80GGC Allowed in Absence of Assessee-Specific Evidence – ITAT Raipur Judgment Explained Political donations made by individuals have traditionally enjoyed tax benefits under Section 80GGC of the Income Tax Act, 1961 . However, in recent years, such donations—especially those made to Registered Unrecognized Political Parties (RUPPs) —have come under intense scrutiny by the Income Tax Department. In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Raipur Bench , in the case of ACIT, Circle-1(1), Bilaspur vs. Shri Anuj Prakash Gupta (AY 2019-20) , held that deduction under Section 80GGC cannot be denied merely on general investigation findings in the absence of assessee-specific evidence . Legal Background – Section 80GGC Section 80GGC allows individuals to claim deduction for donations made to political parties or ele...
