Sarojben Gaurang Doshi vs. ITO

Parties Involved

Facts Summary

Sarojben Gaurang Doshi, the appellant, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) under Section 250 of the Income Tax Act, 1961 for the Assessment Year 2019-20. The appellant had declared an income of Rs. 5,02,130/- and claimed a deduction of Rs. 6,00,000/- under Section 80GGC for a donation made to Rashtriya Samajwadi Party (Secular). The Assessing Officer disallowed the deduction, finding that the political party was involved in providing accommodation entries in the guise of political donations. The appellant appealed to the Commissioner of Income Tax (Appeals), who upheld the Assessing Officer's decision. The appellant then appealed to the Income Tax Appellate Tribunal, which also dismissed the appeal.…

Legal Issues

• 1. Whether the disallowance of deduction under Section 80GGC for the donation made to Rashtriya Samajwadi Party (Secular) is justified?
• 2. Whether the appellant is entitled to the deduction claimed under Section 80GGC?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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