SAURABH PRAVINBHAI PATEL AND BRIJESH PRAVINBHAI PATEL AOP,ANAND vs. ACIT, ANAND CIRCLE, ANAND
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “बी“, अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, AHMEDABAD
सुी सुिचा काले, ाियक सद एवं
ी मकरंद वसंत महादेवकर, लेखा सद के सम"।
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BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER
आयकर अपील सं /ITA Nos.1020/Ahd/2023 & 1021/Ahd/2023
िनधारण वष /Assessment Years : 2016-17 & 2017-18
Saurabh Pravinbhai Patel and Brijesh Pravinbhai Patel AOP
103, Laksh Prime
Opp. Town Hall
Anand – 380 001 (Gujarat)
बनाम/
v/s.
ACIT
Anand Circle
388 001
थायी लेखा सं./PAN: AAEAS 5687 G
अपीलाथ%/ (Appellant)
&' यथ%/ (Respondent)
Assessee by :
Shri Prakash D. Shah, AR
Revenue by :
Shri Kavan Limbasiya, Sr.DR
सुनवाई की तारीख/Date of Hearing : 04 /03/2025
घोषणा की तारीख /Date of Pronouncement: 05 /03/2025
आदेश/O R D E R
PER MAKARAND V. MAHADEOKAR, AM:
These two appeals filed by the assessee pertain to the Assessment Years
(AYs) 2016-17 and 2017-18 against the orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi
[hereinafter referred to as “CIT(A)”], dated 12/10/2023 confirming the disallowance of deduction under section 80GGC of the Income Tax Act, 1961
[hereinafter referred to as “the Act”], in respect of donations made to political parties.
ITA Nos.1020 & 1021/Ahd/2023
Asst. Years : 2016-17 & 2017-18
For A.Y. 2016-17, the assessee claimed a deduction of Rs.35,00,000/- for a donation to Rashtriya Samajwadi Party, which was disallowed. For A.Y. 2017-18, the assessee claimed a deduction of Rs.25,00,000/- for a donation to Rashtriya Komi Ekta Party, which was also disallowed.
The CIT(A) upheld the disallowances in both years.
Aggrieved by the orders of CIT(A), the assessee preferred the present appeals before us, challenging the findings of the lower authorities.
During the course of hearing, the assessee submitted a letter dated 4th March 2025, stating that it has opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS), and Form No. 2 has been issued by the competent authority. Accordingly, the assessee requested to withdraw both appeals.
The Departmental Representative (DR) raised no objections. Considering the submissions, the appeals are dismissed as withdrawn. However, the assessee is at liberty to seek restoration in case of any difficulty in implementing the scheme.
ITA Nos.1020 & 1021/Ahd/2023
Asst. Years : 2016-17 & 2017-18
In the result, both the appeals for AYs 2016-17 and 2017-18 (ITA Nos. 1020 & 1021/Ahd/2023) are dismissed as withdrawn.
Order pronounced in the Open Court on 5th March, 2025 at Ahmedabad. (SUCHITRA KAMBLE)
JUDICIAL MEMBER
अहमदाबाद/Ahmedabad, िदनांक/Dated 05/03/2025
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)-(NFAC), Delhi 5. िवभागीय #ितिनिध , अिधकरण आयकर अपीलीय , राजोकट/DR,ITAT, Ahmedabad, 6. गाड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.