IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 5504/Mum/2025 A.Ys: 2019-20 A.Ys: 2019-20 A.Ys: 2019-20 A.Ys: 2019-20 A.Ys: 2019-20 A.Ys: 2019-20 A.Ys: 2019-20 Assessee by Shri Sudhir Thorat Revenue by Shri V.K Chaturvedi, Sr. DR Date of Hearing 04.11.2025 Date of Pronouncement 07.01.2026 ORDER PER SANDEEP GOSAIN, JM:

These appeal has been filed by the assessee challenging the different impugned order dated 12.06.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2019-20. The assessee has raised the following grounds of appeal:

1. That the order passed by the learned CIT(A) is bad in law and against the facts and circumstances of the case.

2. That the learned CIT(A) erred in sustaining the disallowance of Rs.2,00,000/- claimed under Section

80GGC despite:

Donation being made by account payee banking channel, Political party being duly registered under Section 29A of the Representation of People Act, 1951, and Documentary evidence (receipt, PAN, registration certificate) being furnished.

3. That the learned authorities erred in dis