ALKESHKUMAR LALBHAI PATEL,GUJARAT vs. ITO WARD 5(3)(1), AHMEDABAD, GUJARAT

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 2436/Ahd/2025 (Assessment Year: 2019-20) Alkeshkumar Lalbhai Patel, Vs. Income Tax Officer, 401, Gulab Tower, Nr. Sarvoday Ward-5(3)(1), Bunglow, Thaltej Road S.O., Ahmedabad Ahmedabad City, Ahmedabad-380054 [PAN No.ADGPP9878G] (Appellant) .. (Respondent) Appellant by : Shri Chirag Shah, AR Respondent by : Shri Girish Parihar, Sr. D.R. 30.03.2026 Date of Hearing Date of Pronouncement 19.05.2026 O R D E R 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 22.08.2025 for A.Y. 2019-20.

“1. The assessment order passed u/s 147 of Income Tax Act by the Assessing Officer and confirmed by the first appellate authority u/s 250 is bad in law and deserved to be uncalled for. 2. The assessing Officer and appellate authority has erred in law and on facts in making and confirming respectively the addition of Rs. 1,17,500/-. The same deserves to be deleted. 3. The appellant craves to reserve his right to add, alter, amend or delete any ground of appeal during the course of hearing.” 3. The brief facts of the case are that the assesse is an individual and filed his Return of Income under Section 139 of the Act for the A.Y 2019-20

ITA No. 2436/Ahd/2025 Alkeshkumar Lalbhai Patel vs. ITO Asst.Year–2019-20 - 2 - declaring total income of Rs. 5,62,820/- after claiming deduction under Section 80GGC of the Act of Rs. 1,17,500/-. Information in the assessee’s case was disseminated subsequent to search and seizure operation under section 132 of the Income-tax Act, 1961 conducted on 07.09.2022 in the case of Registered Unrecognized Political Parties (RUPPs) of Ahmedabad. On verification of assessee’s return of income for A.Y. 2019-20, it was seen that for the year under consideration, the assessee had disclosed total income at Rs. 5,62,820/-. Further, in his return, deduction under Section 80GGC at Rs. 1,17,500/-, towards donation to Yuva Jan Jagruti Party was claimed which was concluded to be bogus in the light of investigations conducted by the Investigation Wing Ahmedabad post search operation dated 07.09.2022 and accordingly assessee’s case was re-opened. After conducting enquiries, the Ld. AO came to the conclusion that the claim of deduction under Section 80GGC of Rs. 1,17,500/- on account of donation by the assessee to Yuva Jan Jagruti Party was disallowed and the amount of Rs. 1,17,500/- was added back to the taxable income of the assessee.

ITA No. 2436/Ahd/2025 Alkeshkumar Lalbhai Patel vs. ITO Asst.Year–2019-20 - 3 - political party, bank statement reflecting the transaction and copy of Income Tax Return and computation of income showing the deduction of claim.