In the case of Chirag Bhikhabhai Patel (AY 2019-20), the Rajkot ITAT examined whether a ₹4 lakh political donation under Section 80GGC should be fully disallowed amid allegations that certain Registered Unrecognized Political Parties provided accommodation entries. The Tribunal noted that statutory conditions were met—the party was registered and payment was made through banking channels—and there was no specific evidence linking the assessee to any cash-back arrangement. Applying a reasonable approach, the ITAT restricted the addition to 10% of the donation instead of total disallowance, while clarifying that the order should not be treated as a general precedent.