2026 (7) TMI 542

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.... For the Revenue : Smt. Seema Meena, CIT-DR (Virtual) ORDER DR. MITHA LAL MEENA, A.M.: This appeal by assessee is filed against the order of National Faceless Appeal Centre Delhi [hereinafter referred to as NFAC/ CIT(A)] dated 05.09.2025 with respect to assessment year 2019-20 challenging therein confirmation of the disallowance of Rs. 1,00,000/- u/s 80GGC in respect of donation to Rashtr....

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....modation entries through donations. However, the A.O had not brought out any evidence which suggests that the said political party has derived commission and has paid money back to the assessee through backdoor. Nothing has been brought on record by the A.O to establish the direct nexus regarding benefit derived by the assessee from the said political party while making the said donation. ....