Supreme Court to Hear National Congress’s Rs 199 Crore Tax Exemption Case on December 15

The Supreme Court is scheduled to hear the Indian National Congress (INC) party’s appeal on December 15, 2025, involving a Rs 199 crore tax exemption dispute. The case is about the rejection of income tax benefits to the party after it was accused of filing its income tax return beyond the specified due date and accepting cash donations above the limit.

The Income Tax Department first rejected the Congress Party’s claim for exemption under Section 13A of the Income Tax Act for filing a delayed income tax return and accepting cash donations exceeding Rs 2,000, which is against Section 13A clause (d) of the Income Tax Act. The party appealed before the Commissioner of Income Tax (Appeals), but its appeal was rejected. Therefore, the Congress approached the Income Tax Appellate Tribunal (ITAT), requesting a stay on the demand.

Before the ITAT, Congress submitted that the ITAT recovery was harsh, especially when the elections are near, and its case was strong. However, ITAT also rejected the appeal, claiming that Congress had delayed its actions and violated the Income Tax Act. The matter was sent to the Delhi High Court, which agreed with the ITAT’s decision, criticising the Congress for its slow responses to the initial notices. The Court also out that Rs 65.94 crore had already been recovered from Congress.

The party finally approached the Supreme Court. The matter was scheduled for a hearing on December 5, 2025, with the next hearing listed on December 15, 2025. The outcome of this case could have important effects on the political parties.