Political Donation Deduction Allowed Due to Lack of Assessee-Specific Evidence
The Revenue filed an appeal against the order dated 27.11.2025 passed by the Commissioner of Income Tax (Appeals)/NFAC for Assessment Year 2019–20, challenging the deletion of an addition of ₹2,00,000 made by the Assessing Officer (AO) by disallowing a deduction claimed under Section 80GGC of the Income-tax Act, 1961.