NITIN T BHUPTANI,RAJKOT vs. ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT

ITA 878/RJT/2026Status: DisposedITAT Rajkot11 September 2026AY 2019-205 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had provided sufficient evidence of making the donation through banking channels to a registered political party. Therefore, the assessee cannot be faulted for the party's failure to account for the donation in its own return.

What were the facts?

The assessee claimed a deduction under Section 80GGC for a donation made to a political party. The Assessing Officer disallowed the deduction, stating the party was involved in bogus donations, and added the amount back to the assessee's income. The CIT(A) upheld this disallowance.

What were the issues?

Whether the disallowance of deduction under Section 80GGC for donation to a political party is justified when the donor has provided evidence of payment and the recipient is a registered party. Whether the reopening of assessment was justified.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 147,Section 144B,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

Hearing: 30/07/2026Pronounced: 11/09/2026

Per, Dr. Arjun Lal Saini, AM : Captioned appeal filed by the assessee, pertaining to assessment year 2019-20, is directed against the order passed under Section-250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 22.01.2026 by the National Faceless Appeal Centre (NFAC), Delhi/ Commissioner of Income Tax (Appeals) [in short ‘Ld.CIT(A)’], which in turn arises out of an assessment order passed by the Assessing Officer u/s.

The order continues below.

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