DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, NOIDA, NOIDA vs. NITI ARYA , MUMBAI

ITA 5965/DEL/2025Status: DisposedITAT Delhi05 May 2026AY 2019-2010 pages
AI SummaryDismissed

What were the facts?

The Revenue appealed against the CIT(A)'s order, challenging the restriction of disallowance of bogus donations, deletion of addition on account of time deposit, and deletion of addition on unsubstantiated claims of gratuity, leave encashment, etc. The assessee argued that donations were made through banking channels and the actual donation was Rs. 6 lacs, not Rs. 8 lacs. The assessee also provided evidence for the time deposit and claimed exemptions for gratuity and other allowances.

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision to restrict the disallowance of bogus donation to Rs. 6 lacs, finding it logical and legal. The Tribunal also agreed with the CIT(A)'s deletion of the addition on the time deposit, noting the assessee's substantial income. Furthermore, the Tribunal found no reason to interfere with the CIT(A)'s deletion of additions on unsubstantiated claims, as the Revenue failed to rebut the findings.

What were the issues?

Whether the CIT(A) erred in restricting the disallowance of bogus donations and deleting additions related to time deposits and unsubstantiated claims, and whether the assessee provided sufficient evidence for these claims.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 69A,Section 115BBE,Section 10(10),Section 10(10AA),Section 10(5),Section 10(14)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: YOGESH KUMAR U.S. & SHRI KRINWANT SAHAY

Hearing: 04/02/2026

PER KRINWANT SAHAY, AM :

The present appeal is filed by the Revenue against the order dt. 11.7.2025 of Ld. Commissioner of Income Tax

(Appeals-)03, Noida for Assessment Year 2019-20. 2. Grounds of appeal raised by the Revenue are as under:

1.

Whether on the facts and circumstances of the case and in law, the Ld. CIT(A)-3, Noida has erred in restricting the disallowance of bogus donation u/s 80GGC to Rs. 6,00,000/- as against Rs. 8,00,000/- made by the Assessing Officer,without appreciating

2 5965/Del/2025

that the entire claim of Rs. 8,00,000/-was ineligible and part of the modus operandi of RUPPs as established during search proceedings.

2.

Whether on the facts and circumstances of the cas

The order continues below.

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