https://www.taxtmi.com/caselaws?id=791646 A political donation deduction claim under section 80GGC was examined in light of search material concerning unrecognised political parties and alleged fund routing through intermediaries. The surrounding circumstances, the absence of evidence of the party's presence or activity in the assessee's place of residence, and the scale of the contribution were treated as insufficient to prove genuineness, leading to disallowance of the deduction. A separate objection that penalty proceedings under section 270A were premature was rejected because only initiation of penalty action was in issue and no final penalty order was under challenge. en-us Tue, 12 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791646 A political donation deduction claim under section 80GGC was examined in light of search material concerning unrecognised political parties and alleged fund routing through intermediaries. The surrounding circumstances, the absence of evidence of the party's presence or activity in the assessee's place of residence, and the scale of the contribution were treated as insufficient to prove genuineness, leading to disallowance of the deduction. A separate objection that penalty proceedings under section 270A were premature was rejected because only initiation of penalty action was in issue and no final penalty order was under challenge. Case-Laws Income Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791646