https://www.taxtmi.com/caselaws?id=462949 The ITAT Ahmedabad allowed the appeal for statistical purposes and remanded the issue to the AO for fresh examination regarding the disallowance of deduction under section 80GGC on donations to political parties. The Tribunal emphasized that political parties registered with the Election Commission are unlikely to evade disclosure of contributions and directed the AO to conduct suitable inquiries with the parties and provide the assessee an opportunity to substantiate the bonafides of the donations. The assessee was permitted to present evidence to establish eligibility for the deduction. The matter was restored for de novo consideration in accordance with law. en-us Mon, 20 Jan 2020 00:00:00 +0530 Sat, 26 Jul 2025 21:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462949 The ITAT Ahmedabad allowed the appeal for statistical purposes and remanded the issue to the AO for fresh examination regarding the disallowance of deduction under section 80GGC on donations to political parties. The Tribunal emphasized that political parties registered with the Election Commission are unlikely to evade disclosure of contributions and directed the AO to conduct suitable inquiries with the parties and provide the assessee an opportunity to substantiate the bonafides of the donations. The assessee was permitted to present evidence to establish eligibility for the deduction. The matter was restored for de novo consideration in accordance with law. Case-Laws Income Tax Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462949