THEITOWARD24, PORBANDAR vs. SANJAY CHANDARANA, PORBANDAR

ITA 394/RJT/2026Status: DisposedITAT Rajkot11 September 2026AY 2019-204 pages
AI SummaryDismissed

What were the facts?

The assessee claimed a deduction under section 80GGB/80GGC for donations to a political party. The Assessing Officer disallowed the deduction and added it back to the income, initiating penalty proceedings under section 270A. The CIT(A) deleted the penalty.

What did the Tribunal hold?

The Tribunal held that the tax effect was below the CBDT's prescribed monetary limit for appeals, warranting dismissal. Furthermore, even on merits, the penalty was not sustainable as the assessee had disclosed the claim transparently and there was no evidence of deliberate misreporting.

What were the issues?

Whether penalty under section 270A is leviable when an assessee makes a claim that is subsequently disallowed but not based on furnishing inaccurate particulars. Whether the appeal is maintainable given the tax effect is below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

Section 270A,Section 80GGB,Section 80GGC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Sanjay Chandarana, Assessee
For Respondent: Shri Arbind Kumar Mishra, Ld. Sr. DR
Hearing: 29/06/2026Pronounced: 11/09/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the revenue, pertaining to Assessment Year (AY) 2019-20, is directed against the order under section 250 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] passed by the National Faceless Appeal Centre [hereinafter referred to as ‘NFAC’], dated 28.01.2026, which in turn arises out of a penalty proceedings under section 270A of the Act dated 18.07.2025 by ITO, ward 2(4), Porbandar.

02.

Brief facts of the case are that the

The order continues below.

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