PARAG DAVE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

ITA 894/AHD/2024Status: DisposedITAT Ahmedabad23 September 2025AY 2016-17Bench: Ms. Suchitra Kamble, Judicial Member And Makarand V. Mahadeokar (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the scientific research trust's approval under Section 35(1)(ii) had expired prior to the donation, and the assessee, being a science graduate, should have been aware of this. Therefore, the disallowance of the deduction was justified.

What were the facts?

The assessee claimed a deduction under Section 35(1)(ii) for donations made to a scientific research trust. The Assessing Officer disallowed the claim, stating the trust was not an approved entity and the donation was bogus. The CIT(A) upheld the disallowance.

What were the issues?

Whether the donation made to a scientific research trust was eligible for deduction under Section 35(1)(ii) when the trust's approval had expired. Whether the addition for late payment of PF/ESIC contributions was justified.

Which sections of the Income-tax Act were involved?

Section 35(1)(ii),Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Ms. Suchitra Kamble & Makarand V. Mahadeokar

For Appellant: Shri Vipul Khandhar, A.R
For Respondent: Shri Amit Pratap Singh, Sr. D.R

Per Suchitra Kamble, Judicial Member:

This is an appeal filed against the order dated 12-01- 2024 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2018-19. 2. The grounds of appeal are as under:- “1. The CIT(A) erred both in law and on facts in rejecting the claim of deduction u/s 35(1)(ii) of Rs. 26,25,000.00 in respect of amount of Rs. 15,00,000.00 contributed by the appellant through RTGS merely on irrelevant and untenable grounds ignoring the documents received by the appellant produced before him. On the facts and in the circumstances of the case and the legal inference, Parag Dave, A.Y. 2016-17 the disal

The order continues below.

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