DHIRUBHAI MADHUBHAI DOMADIYA,JUNAGADH vs. INCOME TAX OFFICER WARD-1 , JUNAGADH

Q: Which sections of the Income-tax Act were involved?

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

ITA 1074/RJT/2026Status: DisposedITAT Rajkot23 October 2026AY 2024-254 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the appeals are squarely covered by the decision of the Co-ordinate Bench in the case of Ashish Dubey vs. ACIT. The Tribunal noted that in the Ashish Dubey case, the assessee had provided evidence such as donation receipts, the political party's PAN, its registration with the Election Commission, its ITR, and confirmation emails, along with bank statements corroborating the donations made through banking channels. The Tribunal in Ashish Dubey had observed that even if the political party failed to account for the donation in its return, the donor assessee cannot be faulted for denying the deduction, provided the fact of payment and receipt is established by material evidence. Since the facts and law were similar, and the revenue could not produce any material to controvert the findings in Ashish Dubey, the Tribunal respectfully followed the precedent. The addition made by the Assessing Officer was deleted. The appeals were allowed with consequential effect.

What were the facts?

These three appeals, ITA Nos. 1074/Rjt/2026, 1075/Rjt/2026, and 1265/Rjt/2026, were filed by different assessees against the Assessment Year 2024-25. The appeals challenge orders passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which arose from assessment orders under section 143(3) of the Income Tax Act, 1961, passed by the Assessing Officer. The common issue across all appeals pertains to additions made by the Assessing Officer concerning donations made by the assessees to a political party. The assessees are Dhirubhai Madhubhai Domadiya, Ramesh Chimanlal Gavit, and Sadhnaba Kripalsinh Parmar. The respondent is the Income Tax Officer.

What were the issues?

1. Whether the addition made by the Assessing Officer on account of donations to a political party is justified, considering the evidence provided by the assessee, and if the Tribunal's decision in Ashish Dubey vs. ACIT (ITA No. 222/Del/2020) for AY 2015-16, which held that donations made through banking channels to a political party with a valid certificate are deductible, is applicable. Assessee's contention: The assessees argued that their appeals are squarely covered by the decision in Ashish Dubey vs. ACIT, where it was held that donations made to a political party through banking channels, supported by the party's certificate, should be allowed as a deduction. They submitted evidence including donation receipts, the political party's PAN, its registration as a political party under Section 29A of the Representation of the People Act, 1951, its ITR, confirmation emails, and bank statements corroborating the donations. Revenue's contention: The revenue relied on the findings of the Assessing Officer.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

ITA No. 1074/Rjt/2026

ITA No. 1075/Rjt/2026

ITA No. 1265/Rjt/2026

Read from the judgment's own cause title. This page is filed under one of them.

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. 1074/Rjt/2026 [ "नधा"रणवष"/Assessment Year: 2024-25 ] Dhirubhai Madhubhai Domadiya Income Tax Officer Ward-1, Shree Ganesh 2-Vijayanagar- Vs.

Junagadh-362002, Gujarat Joshipura, Junagadh, Rajkot- 360002- Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACAPD9618F (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No. 1075/Rjt/2026 [ "नधा"रणवष"/Assessment Year: 2024-25 ] Ramesh Chimanlal Gavit Income Tax Officer Saibaba Park Society, Kalwad Vs.

Ward -2(2)(1), Rajkot-360001, Road, Satya Sai Hospital Road, Gujarat Rajkot-360005-Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABWPG1002B (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No. 1265/Rjt/2026 [ "नधा"रणवष"/Assessment Year: 2024-25 ] Sadhnaba Kripalsinh Parmar Income Tax Officer Block No. 22, Kailash Kevalam Vs.

Ward-2(2)(1)Aykar Bhavan, Room Greenland Society Kalwad Road, No.512, Race Course Ring Road, B/H Vrundavan Society, Rajkot- Rajkot-360001-Gujarat 360005- Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEQPG7994F (अपीलाथ"/Appellant) (""यथ"/Responden

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →