RAJEN JAYANTILAL MERCHANT,AHMEDABAD vs. ASSESSMENT UNIT, JURIS. AO- THE ITO, WARD-3(3)(2), AHMEDABAD

ITA 1683/AHD/2025Status: DisposedITAT Ahmedabad13 November 2025AY 2019-20Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the donation was not genuine and was part of a systematic financial maneuver to legitimize illicit money and evade taxes. Following a coordinate bench decision, the grounds raised by the assessee were found to be devoid of merit.

What were the facts?

The assessee claimed a deduction under Section 80GGC for a donation of Rs. 1,50,000/- to a registered unrecognized political party. The Assessing Officer disallowed this deduction, finding that the donation was part of a scheme to claim bogus deductions and that the amounts were returned to the donor after a percentage deduction.

What were the issues?

Whether the donation made to a registered unrecognized political party was genuine and eligible for deduction under Section 80GGC. Whether the assessment reopening and subsequent disallowance were valid.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 147,Section 144B

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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the appellate order dated 02.07.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2019-20. I.T.A No. 1683/Ahd/2025 A.Y. 2019-20 Page No 2

2.

Brief facts of the case is that the assessee is an individual filed his Retu

The order continues below.

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