Overview

• Congress’s appeal against a ₹199.15 crore income tax demand for AY 2018-19 was dismissed by a two-member ITAT bench on July 21, 2025.
• The party filed its return on February 2, 2019, missing the extended December 31, 2018 deadline under Section 139(4B) and losing exemption eligibility.
• The tribunal found ₹14.49 lakh in cash donations exceeded the ₹2,000 per-donor limit, violating Section 13A(d) and nullifying the exemption.
• This ruling finalizes a dispute that began with a July 2021 assessment order, was upheld by the CIT(A) in March 2023, and followed a 2024 interim relief refusal.
• The decision affirms that political parties cannot use the belated filing provision under Section 139(4), unlike charitable trusts under Section 12A.