KETAN RAJENKUMAR DAVE,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

ITA 2132/AHD/2025Status: DisposedITAT Ahmedabad19 May 2026AY 2021-224 pages
AI SummaryRemanded

What were the facts?

The assessee claimed various deductions in their return of income, which differed from the amounts reflected in their Form 16. The Assessing Officer disallowed these deductions, and the CIT(A) upheld the disallowance. The assessee appealed to the ITAT, providing supporting evidence for their claims.

What did the Tribunal hold?

The Tribunal found that the Assessing Officer had not properly examined the evidence provided by the assessee regarding certain deductions. Therefore, the issue was remanded back to the Assessing Officer for fresh adjudication.

What were the issues?

Whether the Assessing Officer and CIT(A) erred in disallowing deductions solely based on Form 16 without properly examining the evidence submitted by the assessee.

Which sections of the Income-tax Act were involved?

Section 16,Section 80C,Section 80D,Section 80G,Section 24(b),Section 10(13A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: MS. SUCHITRA KAMBLE

For Appellant: Shri B.T. Thakkar, AR
For Respondent: Shri Girish Parihar, Sr. D.R
Pronounced: 19.05.2026

The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi on 11.02.2025 for A.Y. 2021-22. 2. The grounds of appeal raised by the assessee are as under:

“1) The Ld. CIT(Appeal) erred in law and on facts in confirming following disallowances made by the Assessing Officer on Ground of claim of deduction are not reflected in Form No. 16, issued by the employer. Sr. Deduction Claim As per Form As per Original Return No. Under Section 16 of Income 1 Deduction U/s 60,590/- 1,50,000/- 80C 2 Deduction U/s 13,234/- 74

The order continues below.

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