https://www.taxtmi.com/caselaws?id=469921 ITAT Rajkot held that disallowance of an assessee's donation to a political party was unsustainable where payment was made through banking channels and the party's receipt supported the claim. Following a co-ordinate Bench decision on the same issue, the Tribunal found the facts similar and accepted the documentary evidence produced by the assessee. The Revenue failed to dislodge the material showing actual payment, and the political party's failure to reflect the donation in its own return was held insufficient to deny the donor relief. The disallowance was deleted in favour of the assessee. en-us Thu, 30 Oct 2025 00:00:00 +0530 Wed, 08 Jul 2026 20:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469921 ITAT Rajkot held that disallowance of an assessee's donation to a political party was unsustainable where payment was made through banking channels and the party's receipt supported the claim. Following a co-ordinate Bench decision on the same issue, the Tribunal found the facts similar and accepted the documentary evidence produced by the assessee. The Revenue failed to dislodge the material showing actual payment, and the political party's failure to reflect the donation in its own return was held insufficient to deny the donor relief. The disallowance was deleted in favour of the assessee. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469921