New Delhi, July 22 -- In a blow to Indian National Congress, Income Tax Appellate Tribunal (ITAT), Delhi Bench, has upheld a tax demand of Rs 199.15 crore for the assessment year 2018-19, rejecting the party's claim for exemption under Section 13A of the Income Tax Act.

The ITAT found that Congress violated two critical conditions under Section 13A, which governs tax exemptions for political parties. The tribunal noted that Congress filed its income tax return on February 2, 2019, missing the mandatory extended deadline of December 31, 2018, as specified under Section 139(4B). Despite Congress's argument that the filing was within the general time limit under Section 139(4), the ITAT emphasised that compliance with the specific deadline ...