{"id":62177,"date":"2026-07-18T15:27:50","date_gmt":"2026-07-18T09:57:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jayeshkumar-gopalbhai-akbari-v-dcit-2025-132-itr-407-surat-trib\/"},"modified":"2026-07-18T15:27:50","modified_gmt":"2026-07-18T09:57:50","slug":"jayeshkumar-gopalbhai-akbari-v-dcit-2025-132-itr-407-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jayeshkumar-gopalbhai-akbari-v-dcit-2025-132-itr-407-surat-trib\/","title":{"rendered":"Jayeshkumar Gopalbhai Akbari v. DCIT (2025) 132 ITR 407 (Surat) (Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">Assessee claimed deduction under section 80GGC of Rs. 50 lakhs, being nearly half of his GTI of Rs. 1,08,83,909, towards contribution to a political party which, on verification under section 133(6), was found untraceable online, non-responsive to notices, and had not filed required financial reports or Form 24A to the Election Commission for seven years, and whose own return showed nil voluntary contributions received during the year, leading AO to disallow the claim, which was confirmed by CIT(A). On appeal, the Tribunal held that the assessee had failed to explain how he came into contact with the political party or the reason for making such a huge donation, had furnished no fresh evidence beyond what was placed before AO, and had not filed any certified documents to substantiate the bank statement or receipts produced, and since the donee was found to be an unrecognised political party with no evidence of any political activity, the disallowance of the deduction was rightly upheld. (AY. 2016-17)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80GGC: Contribution-Any person-Political parties-Political party not genuine, not existing online, not responding to official notices, not filing required financial reports to the Election Commission for several years, and its own return showing nil contributions received-No certified documents furnished-Political party an unrecognised political party-Deduction rightly disallowed. [S. 133(6)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62177","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gaR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62177"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62177\/revisions"}],"predecessor-version":[{"id":62178,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62177\/revisions\/62178"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}