ITAT Dismisses Indian National Congress’s Appeal, Tax Exemption Denied

The Income Tax Appellate Tribunal on July 22, 2025, rejected the Indian National Congress’s appeal against a ₹199.15 crore Income Tax demand.

The Tribunal noted the party filed its return on February 2, 2019, beyond the December 31, 2018, deadline for claiming exemption under Section 13A of the Income Tax Act.

The Court noted Finance Act 2017 violations, citing ₹14.49 lakh in cash donations exceeding the ₹2,000 cap, while the party reported ₹199.15 crore receipts, ₹197.43 crore expenses, and a ₹1.71 crore surplus.

The ITAT upheld earlier findings by the assessing officer and CIT(A), confirming the tax liability.