REENA AYAN SHAH,AHMEDABAD vs. THE ITO, WARD-3(1)(1), AHMEDABAD
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
PER SANJAY KUMAR, JUDICIAL MEMBER:
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This appeal has been filed by the Assessee against the order dated 22.12.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as ‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Year 2019-20. 2. The Assessee has raised following grounds of Appeal:- “1. The learned CIT(A) has erred in law and on facts of the case, in rejecting the appeal on ground than no substantive evidence like receipt of donation, registration Certificate etc. were furnished. (Assessment Year: 2019-20)) -
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