Bogus political donation claims under section 80GGC require the...

Bogus political donation claims under section 80GGC require the assessee to prove that the donation satisfies the statutory conditions for deduction; mere bank transfer, donation receipt, or the political party's registration is not enough. Where search material, statements, bank trail analysis and surrounding circumstances show the party acted as a conduit in an accommodation entry arrangement, authorities may apply human probabilities and the preponderance of probabilities to find the transaction -genuine, without direct proof of cash return being indispensable. Once such a cogent chain is established, the burden shifts to the assessee to rebut it with credible material. The deduction was disallowed and the appeal was dismissed.

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