https://www.taxtmi.com/caselaws?id=754117 Deduction under s. 80GGC for a purported contribution to a political party was disallowed where the AO doubted the genuineness of the payment and the alleged recipient was found to be an unrecognized "paper" political party lacking verifiable address, infrastructure, or statutory compliance such as filing annual accounts with the competent election authorities. The taxpayer failed to rebut the AO's core objections, merely asserting no duty to verify the party's affairs, and did not furnish basic corroboration such as bank account particulars of the donor and recipient. Additional documents produced at the appellate stage were uncertified and not shown to have been filed before lower authorities. The appeal was dismissed and the disallowance sustained. en-us Thu, 28 Mar 2024 00:00:00 +0530 Mon, 05 Jan 2026 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754117 Deduction under s. 80GGC for a purported contribution to a political party was disallowed where the AO doubted the genuineness of the payment and the alleged recipient was found to be an unrecognized "paper" political party lacking verifiable address, infrastructure, or statutory compliance such as filing annual accounts with the competent election authorities. The taxpayer failed to rebut the AO's core objections, merely asserting no duty to verify the party's affairs, and did not furnish basic corroboration such as bank account particulars of the donor and recipient. Additional documents produced at the appellate stage were uncertified and not shown to have been filed before lower authorities. The appeal was dismissed and the disallowance sustained. Case-Laws Income Tax Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754117