DIXIT LAXMANBHAI FALDU,RAJKOT vs. INCOME TAX OFFICER, WARD-2(6), JAMNAGAR

ITA 1063/RJT/2026Status: DisposedITAT Rajkot09 October 2026AY 2024-253 pages
AI SummaryAllowed

What were the facts?

The assessee, Dixit Laxmanbhai Faldu, filed an appeal against the order of the National Faceless Appeal Centre (NFAC)/CIT(A) dated 30.06.2026. This order confirmed the disallowance of a deduction claimed under Section 80GGC of Rs. 10,00,000/- representing a donation made to the Akhil Bhartiya Lokadhikar Party. The disallowance stemmed from an assessment order passed by the Assessing Officer under Section 143(3) on 24.02.2026. The assessment year in question is 2024-25. The assessee contended that the issue was covered by a previous ITAT Rajkot decision in the case of Nikhil Nitinbhai Bhuptani for AY 2019-20.

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 in the cited case, the assessee had provided evidence such as the donation receipt, PAN of the political party, recognition of the party by the Election Commission of India, its ITR, confirmation by email, and bank statements corroborating the donation through banking channels. The Tribunal in that precedent had observed that once the assessee establishes the fact of payment and acknowledges receipt, the assessee cannot be faulted for the mere fact that the political party failed to account for the donation received. Since the facts of the present case were similar to the precedent and the revenue could not produce any material to controvert the findings, the addition made by the Assessing Officer was deleted. The appeal of the assessee was allowed.

What were the issues?

1. Whether the Ld. CIT(A) erred in confirming the disallowance of deduction claimed under Section 80GGC of the Act of Rs. 10,00,000/- being donation given to the Akhil Bhartiya Lokadhikar Party. Assessee's Contention: The assessee argued that the issue is squarely covered in their favour by the decision of the ITAT Rajkot in the case of Nikhil Nitinbhai Bhuptani (ITA No.479/Rjt/2025, AY 2019-20, dated 30.10.2025). They stated that the Tribunal in that case held that donations made to political parties through banking channels, supported by a valid certificate from the political party at the time of donation, should not be disallowed. Revenue's Contention: The Ld. DR for the revenue relied on the findings of the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 250,Section 143(3),Section 29A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Digant Kiyada, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 01/10/2026

Per, 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 30.06.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Act, dated 24.02.2026. 2. Grounds of appeal raised by the

The order continues below.

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