Arvind Tiwari vs. ITO 1(2) Indore

Parties Involved

Facts Summary

The assessee, Arvind Tiwari, had made a donation of Rs. 6,50,000/- to the Rashtriya Samajwadi Party (Secular) during the FY 2018-19 relevant to the Assessment Year 2019-20. The Assessing Officer disallowed this deduction as it was found that the political party was part of a larger network involved in providing accommodation entries under the guise of political contributions. The party had not filed the required contribution reports with the Election Commission of India, and the funds received were returned to the donors in cash after retaining a commission. The assessee filed an appeal against the disallowance, which was dismissed by the Commissioner of Income Tax (Appeals). The assessee then filed a second appeal before the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the assessee is eligible to claim the deduction under Section 80GGC for the contribution made to a political party?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Prasad Siddharth Thorat vs ITO, Ward – 14(3)(1)

  SMC Bench, Mumbai benchAY 2019-20Dismissed

• Sarojben Gaurang Doshi vs. ITO

  Ahmedabad bench

• ITA No. 6174/MUM/2025

  Mumbai Bench benchAY 2019-2020Dismissed

• Abhishek Jayketu Joshi Vs. AC CIR-42(2)(1)

  Mumbai Bench benchAY 2019-20Allowed

• Ramesh Kumar Damani Vs. DCIT, Circle-61, Kolkata

  Kolkata ‘D’ Bench benchAY 2019-20Partly Allowed

• Vijay Raaz Vs. Ward 16(1)(5), Mumbai