HINA NALINBHAI PATEL,AHMEDABAD vs. INCOME TAX ASSESSING OFFICER, AHMEDABAD

ITA 2519/AHD/2026Status: HeardITAT Ahmedabad16 September 2026AY 2019-208 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee failed to establish the genuineness of the political donation, as investigation revealed the recipient political party was involved in providing accommodation entries. The Tribunal upheld the disallowance of the deduction under section 80GGC.

What were the facts?

The assessee claimed deductions under sections 80C, 80D, and 80GGC. The Assessing Officer disallowed the deduction under section 80GGC for a political donation, treating it as non-genuine based on search proceedings in a related group. The CIT(A) upheld this disallowance.

What were the issues?

Whether the deduction claimed under Section 80GGC for political donation is allowable when the recipient political party is found to be involved in providing accommodation entries. Whether the assessment order was passed without proper verification and opportunity.

Which sections of the Income-tax Act were involved?

Section 80C,Section 80D,Section 80GGC,Section 13A,Section 132(4),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-

For Appellant: Shri Ajit Patel, AR
For Respondent: Shri Amit Pratap Singh, Sr. DR
Hearing: 14.09.2026Pronounced: 16.09.2026

Delay condoned.

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as "CIT(A)" for short), dated 28.02.2026 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2019-20. 2. The Assessee has taken following grounds of appeal:- “1. That on the facts and in the circumstances of the case and in law, the Learned Assessing Officer as well as the Learned Commissioner of Income Tax (Appeals) erred in sustaining the assessment order without properly appreciating the facts, evidences and submissions plac

The order continues below.

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