SAROJBEN GAURANG DOSHI,AHMEDABAD vs. INCOME TAX OFFICE WARD 5(3)(2), INCOME TAX OFFICE, VEJALPUR

ITA 2268/AHD/2026Status: DisposedITAT Ahmedabad22 September 2026AY 2019-2013 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the donation was not a genuine contribution eligible for deduction under Section 80GGC. Mere payment through banking channels and production of receipts were insufficient to override evidence that the recipient political party was engaged in providing accommodation entries.

What were the facts?

The assessee claimed a deduction of Rs. 6,00,000/- under Section 80GGC for a donation to a political party. The Assessing Officer disallowed this deduction based on information suggesting the party was involved in providing accommodation entries and was not actively functioning. The CIT(A) upheld this disallowance.

What were the issues?

Whether a donation to a political party, even if made through banking channels, is eligible for deduction under Section 80GGC when the recipient party is found to be involved in providing accommodation entries and not genuine political activities.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 147,Section 148,Section 29C,Section 13A

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 Deepak Agrawal, AR
For Respondent: Shri Shakil Ahmed Ganie, Sr. DR
Hearing: 07.09.2026Pronounced: 22.09.2026

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 20.03.2026 under Section 250 of the Income Tax Act, 1961 for A.Y. 2019-20. 2. The assessee has raised the following grounds of appeal:

“1. General Ground: The learned Commissioner of Income Tax (Appeals) [CIT(A)] - NFAC erred in law and on facts in confirming the total assessed income at 11,02,130/- against the returned income of 5,02,130/-. The appellate order is ba

The order continues below.

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