Overview
- A bench of Justices Vikram Nath and Sandeep Mehta issued notices to the Centre, ECI, CBDT and multiple national and state parties, listing the case for hearing in about four weeks.
- Petitioner Khem Singh Bhati asks the court to strike down Section 13A(d) of the Income Tax Act and to prohibit parties from accepting any cash contributions.
- The plea seeks mandatory disclosure of donor identities with PAN and bank details for every contribution and independent audits of party accounts.
- It urges the ECI to scrutinise Form 24A filings, order deposits or refunds for undocumented amounts, and consider action under the Election Symbols Order for non-compliance, while directing CBDT to examine party tax returns and levy penalties where due.
- Arguing that widespread UPI use renders cash unnecessary, the petition relies on June 2025 transaction data and points to delayed and incomplete reports by several parties to highlight systemic opacity.