KAMLESH SHASHIKANTBHAI DAVE ,MORBI vs. INCOME TAX OFFICER WARD -2(2)(1), RAJKOT

ITA 1045/RJT/2026Status: DisposedITAT Rajkot09 October 2026AY 2024-253 pages
AI SummaryAllowed

What were the facts?

The assessee, Kamlesh Shashikantbhai Dave, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Rajkot Bench, for Assessment Year 2024-25. The appeal challenged an order passed by the National Faceless Appeal Centre (NFAC)/Commissioner of Income-tax (Appeals) on 15.07.2026. This order confirmed the disallowance of ₹11,00,000, which was claimed as a deduction under Section 80GGC of the Income-tax Act, 1961, for donations made to political parties. The disallowance originated from an assessment order passed by the Assessing Officer under Section 143(3) of the Act on 22.02.2026.

What did the Tribunal hold?

The Tribunal held that the issue was squarely covered in favour of the assessee by the ITAT Rajkot Bench's decision in the case of Nikhil Nitinbhai Bhuptani (supra). The Tribunal noted that the facts of the present case were similar to the cited precedent. In the Nikhil Nitinbhai Bhuptani case, the Tribunal had observed that the assessee had provided evidence of donation receipts, the political party's PAN, its registration with the Election Commission of India, its ITR, and confirmation via email. Bank statements corroborated the donation made through banking channels. The Tribunal in that case had held that even if the political party failed to account for the donation in its return, the assessee as a donor could not be faulted for denying the deduction. Therefore, respectfully following the binding precedent, the Tribunal deleted the addition made by the Assessing Officer.

What were the issues?

1. Whether the Learned CIT(A) erred in law and on facts by confirming the disallowance of ₹11,00,000 claimed as a deduction under Section 80GGC for donations made to political parties, and if so, whether the disallowance is unjustified and liable to be deleted. Assessee's Contention: The assessee argued that the issue is squarely covered in their favour by the ITAT Rajkot's decision in the case of Nikhil Nitinbhai Bhuptani (ITA No.479/Rjt/2025, AY 2019-20, dated 30.10.2025). They stated that in that case, donations made to political parties through banking channels were allowed as a deduction, provided the political party's certificate was effective at the time of donation. Revenue's Contention: The Learned DR for the revenue relied on the findings of the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, “SMC” Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member आयकरअपीलसं./ITA No. 1045/RJT/2026 [ "नधा"रणवष"/Assessment Year: 2024-25 ] Kamlesh Shashikantbhai Dave, Income Tax Officer, Ward -2(2)(1), DV Raval Arts & Commerce Income Tax Officer Ward-2(2)(1), Vs. College Village-Halvad- Ayakar Bhavan, Race Course Ring Dist. Morbi, Gujarat 363330 Road, Rajkot, Gujarat-360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACBPD0204E (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri R.D. Lalchandani, Ld. AR and Kashish Pamnani, Ld. ARs Respondent by : Shri Ganesh Iyer, Ld. Sr. DR Date of Hearing : 30/09/2026 Date of Pronouncement : 09/10/2026

:: ORDER :: Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2024-25, is directed against the order under section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 15.07.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s

The order continues below.

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