Tribunal held that the assessee has not even provided the details of his bank account or the bank account of the political party. No certificate is furnished in the form of verification. As the genuineness of the donation is not proved, contribution is not allowable as deduction. (AY. 2016-17)
Jayeshkumar Gopalbhai Akbari v. DCIT (2024) 229 TTJ 449 / 237 DTR 113 / 38 NYPTTJ 399/ 162 taxmann.com 395 (Surat)(Trib)
S. 80GGC : Contribution-Any person-Political parties-Rashtriya Komi Ekta party-Unrecognised political party-No certificate is furnished in the form of verification of list of documents, etc-Genuineness of the donation is not proved-Not allowable as deduction. [S. 133(6 )]
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