KAILASHBEN KANJIBHAI PATEL,RAJKOT vs. INCOME TAX OFFICER WARD-2(2), RAJKOT

ITA 946/RJT/2026Status: DisposedITAT Rajkot09 October 2026AY 2024-253 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the issue was squarely covered in favour of the assessee by the decision of the ITAT Rajkot Bench in the case of Nikhil Nitinbhai Bhuptani (supra). The Tribunal noted that the facts under consideration were similar to the cited case, and the revenue had not produced any materials to controvert the findings in Nikhil Nitinbhai Bhuptani. In that precedent case, the Tribunal had observed that the assessee had provided evidence of donation to a registered political party through banking channels, including the party's PAN, its registration certificate from the Election Commission of India, its ITR, and confirmation emails. The Tribunal held that once the assessee established the fact of payment and acknowledged receipt, the assessee as a donor cannot be faulted if the political party failed to account for the donation in its return. Therefore, following the binding precedent, the Tribunal deleted the addition made by the assessing officer.

What were the facts?

The assessee, Kailashben Kanjibhai Patel, filed an appeal against the order dated 09.06.2026 passed by the National Faceless Appeal Centre (NFAC), Delhi (also referred to as Ld. CIT(A)). This order upheld an assessment order passed by the Assessing Officer u/s.143(3) of the Income-tax Act, 1961, dated 16.03.2026. The assessment year in question is 2024-25. The dispute concerns the disallowance of Rs.5,00,000/- paid as a donation to a political party. The assessee's appeal to the ITAT challenges this disallowance.

What were the issues?

1. Whether the disallowance of Rs.5,00,000/- made by the Assessing Officer and upheld by the Ld. CIT(A) on account of donation to a political party is justified, turning on the provisions related to deductions for donations. Assessee's Contention: The assessee argued that the issue is squarely covered in their favour by a coordinate bench 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 donation was made through banking channels to a political party, and the party's certificate was effective at the time of donation, leading to the deletion of the addition by the Tribunal in the cited case. 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 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 30/09/2026Pronounced: 09/10/2026

Per, Dr. Arjun Lal Saini, AM : Captioned appeal filed by the assessee, pertaining to assessment year 2024-25, is directed against the order passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 09.06.2026 by the National Faceless Appeal Centre (NFAC), Delhi/ Commissioner of Income Tax (Appeals) [in short ‘Ld. CIT(A)’], which in turn arises out of an assessment order passed by the Assessing Officer

The order continues below.

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