ITAT Says Mere Rejection of Section 80GGC Deduction Is Not Misreporting:
The ITAT rules that disallowance of deduction under Section 80GGC, without evidence of false particulars or deliberate concealment, cannot justify penalty under Section 270A.
ITAT Deletes Penalty on Political Donation Claim
Saima
Jul 31, 2026Premium
ITAT Says Mere Rejection of Section 80GGC Deduction Is Not Misreporting
The ITAT rules that disallowance of deduction under Section 80GGC, without evidence of false particulars or deliberate concealment, cannot justify penalty under Section 270A.
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
243My Recent Articles
- ITAT Holds Substantial Tax Dispute Should Be Decided on MeritsPremium
- ITAT Grants Fresh Opportunity to Assessee in TCS Demand CasePremium
- ITAT Says Rule 46A Cannot Be Invoked for Evidence Already Before AOPremium
- ITAT Says No Addition if Deposits Are Recorded in Books Despite PAN ConfusionPremium
- ITAT Quashes Reassessment Notice Issued Beyond ‘Surviving Time’ Under TOLA and Section 148Premium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts