Prasad Siddharth Thorat vs ITO, Ward – 14(3)(1)
Case No: ITA No. 5504/Mum/2025
Court: INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, MUMBAI
Date: 1/7/2026
Parties Involved
appellantPrasad Siddharth Thorat
respondentITO, Ward – 14(3)(1)
Facts Summary
The assessee, Prasad Siddharth Thorat, filed an appeal against the order passed by the CIT(A) disallowing a deduction of Rs. 2,00,000 claimed under Section 80GGC of the Income Tax Act, 1961. The assessee had made a donation to the Rashtriya Samajwadi Party (Secular) through an account payee cheque. However, investigations revealed that the political party was involved in a bogus donation scam where donations were returned to donors in cash after deducting a commission. The party was found to hav…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the order passed by the CIT(A) is bad in law and against the facts and circumstances of the case.
- 2. Whether the disallowance of Rs. 2,00,000 claimed under Section 80GGC is justified.
Precedents Relied Upon
5 precedents cited in this judgement.