JAGDISHBHAI MANSINH SOLANKI,ANAND vs. ITO WARD-3, GANDHIDHAM (BHUJ-1), BHUJ

ITA 761/RJT/2026Status: DisposedITAT Rajkot08 September 2026AY 2019-209 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reopening of assessment was barred by limitation as the escaped income was below the threshold of Rs. 50 lakhs required for reopening after three years, as per Section 149(1)(b) of the Income Tax Act.

What were the facts?

The assessee claimed a deduction under Section 80GGC for donations made to a political party. The assessment was reopened after three years, based on information from a search related to political donation rackets. The alleged escaped income was Rs. 3,40,000.

What were the issues?

Whether the reassessment proceedings initiated after three years were valid when the escaped income was below Rs. 50 lakhs. Whether the disallowance of deduction under Section 80GGC and consequential additions were justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 149(1)(b),Section 80GGC,Section 69C,Section 115BBE,Section 270A,Section 271AAC,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

Hearing: 18/06/2026Pronounced: 08/09/2026

Per, Dr. Arjun Lal Saini, AM: The present appeal has been filed by the assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 04.03.2026, arising in the matter of assessment order passed u/s 147 read with section 144B of the Income Tax Act, 1961 dated 10.12.2024, relevant to the Assessment Year 2019-20. 2. Grounds of the appeal raised by the assessee are as follows:

1.

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The order continues below.

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