GOVINDBHAI NANJIBHAI CHAUDHARI,AHMEDABAD vs. ITO WARD 5(3)(1) AHMEDABAD, AHMEDABAD

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ITA 2440/AHD/2025Status: DisposedITAT Ahmedabad19 May 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Assessing Officer did not examine the bank statement and related details provided by the assessee. Therefore, the issue needs to be verified by the Assessing Officer.

What were the facts?

The assessee claimed a deduction of Rs. 2,50,000/- under Section 80GGC for donations made to a political party. Information from a search on other political parties indicated they accepted bogus donations and provided accommodation entries. The assessee's donation was to a party whose president admitted to providing accommodation entries.

What were the issues?

Whether the donation claimed under Section 80GGC is bogus and whether the Assessing Officer properly examined the supporting documents provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 147,Section 148,Section 132(4),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: MS. SUCHITRA KAMBLE

For Appellant: Shri Chirag Shah, AR
For Respondent: Shri Girish Parihar, Sr. D.R
Pronounced: 19.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 2440/Ahd/2025 (Assessment Year: 2019-2020) Govindbhai Nanjibhai Chaudhari, Vs. Income Tax Officer, 12, Vinayak Residency, Opp. Ward-5(3)(1), Radhika Bunglows, Naroda, Ahmedabad Ahmedabad-382330 [PAN No.AALPC4564G] (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 13.11.2025 for A.Y. 2019- 20.

2.

The grounds of appeal raised by the assessee are as under:

“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. 2,50,000/-. 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 filed his return of income for A.Y. 2019-20 was filed on 01.05.2019 showing total income at Rs. 16,49,230/- after claiming deduction of Rs. 2,50,000/- under Section 80GGC of the Act. The Assessing Officer received information on the insight portal

ITA No. 2440/Ahd/2025 Govindbhia Nanjibhai Chaudhari vs. ITO Asst.Year–2019-20 - 2 - wherein it was informed that a search under Section 132 of the Act was conducted on various political parties which are known as PPCO Group. During the search it was found that these political parties have accepted bogus donations and thus helped in providing accommodation entries to the various donors. During the assessment year under consideration, the assessee has given donation of Rs. 2,50,000/- to a political party namely Yuva Jan Jagruti Party (YJJP). Shri Ronak Prakashbhai Gohel who is the president of this political party has admitted in the statement recorded under Section 132(4) of the Act that the political party is involved in providing accommodation entries. On the basis of this information, the assessment was reopened under Section 147 of the Act and accordingly, a notice under Section 148 was issued. Order under Section 147 r.w.s. 144B of the Income Tax Act was completed on 10.12.2024 assessing total income at Rs. 18,99,230/-. The Assessing Officer made addition of Rs. 2,50,000/- on account of disallowance of donations claimed under Sectio80GGC of Rs. 2,50,000/- by holding the same as bogus.

4.

Being aggrieved by the assessment order the assessee filed appeal before CIT(A). The CIT(A) dismissed the appeal of the assessee.

5.

The Ld. AR submitted that the assessee through his proper means has given the donation and has given the details of receipt of donation to the political party, bank statement reflecting the transaction and copy of Income Tax Return and computation of income showing the deduction of claim.

6.

The Ld. DR relied upon the assessment order and the order passed by the CIT(A).

ITA No. 2440/Ahd/2025 Govindbhia Nanjibhai Chaudhari vs. ITO Asst.Year–2019-20 - 3 - 7. Heard both the parties and perused all the relevant materials available on record. It is pertinent to note that the assessee has given the selected bank statement and the details upon which the same has to be verified related to the gross entry was not at all examined by the Assessing Officer. Therefore, this issue needs to be verified. Hence, it will be appropriate to remand back this issue to the file of the AO for taking cognizance of these details and adjudicate the same as per Income Tax Act. Needless to say the assessee be given opportunity of hearing by following principles of natural justice.

8.

In the result, the appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 19/05/2026

Sd/- (SUCHITRA KAMBLE) JUDICIAL MEMBER Ahmedabad; Dated 19/05/2026 TANMAY, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 15.05.2026 2. Date on which the type draft is placed before the Dictating Member 18.05.2026 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S .05.2026 5. Date on which the fair order is placed before the Dictating Member for pronouncement .05.2026 6. Date on which the fair order comes back to the Sr.P.S./P.S 19.05.2026 7. Date on which the file goes to the Bench Clerk 19.05.2026 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. Date of Dispatch of the Order……………………………………

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