RAKESHKUMAR BHOGILAL SHAH,AHMEDABAD vs. INCOME TAX OFFICER, WARD-1(3)(1), AHMEDABAD

ITA 2346/AHD/2026Status: DisposedITAT Ahmedabad18 September 2026AY 2019-2016 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were invalid due to an improper approval under Section 151 for issuing a notice beyond three years. However, on merits, the Tribunal found that the donation was not genuine, as investigations revealed the political party was involved in providing accommodation entries.

What were the facts?

The assessee claimed a deduction of Rs. 1,50,000/- for a donation made to a political party. The Assessing Officer (AO) disallowed this deduction, and the Commissioner (Appeals) upheld the disallowance, citing investigations into bogus donation entries by political parties. The assessee challenged the validity of the reassessment proceedings and the addition on merits.

What were the issues?

Whether the reassessment proceedings were validly initiated, particularly concerning the approval under Section 151, and whether the donation was genuine for the purpose of Section 80GGC deduction.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 151,Section 80GGC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI RAHUL CHAUDHARY & SHRI GANGADHAR PANDA

For Appellant: Shri Vinit Shah, AR
For Respondent: Shri Shakil Ahmed Ganie, Sr. DR
Hearing: 07.09.2026Pronounced: 18.09.2026

PER GANGADHAR PANDA - ACCOUNTANT MEMBER:

The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (hereinafter referred to as “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi dated 06.05.2026 under Section 250 of the Income Tax Act, 1961 for A.Y. 2019-20. 2. The assessee has raised the following grounds of appeal: “Ground no.1 The Ld. CIT(A) NFAC has erred in points of law and on facts in upholding the assessment order passed by the Ld. AO on the basis of an invalid / illegal notice issued u/s 148 on the basis of an approval u/s 151 given by the PCIT instead of PCCIT / CCIT.

The order continues below.

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