MULTI MANTECH INTERNATIONAL PRIVATE LIMITED,AHMEDABAD vs. DCIT CIRCLE 17(1), NEW DELHI

ITA 3480/DEL/2023Status: DisposedITAT Delhi16 February 2026AY 2014-15Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee failed to discharge its onus to prove the genuineness of the donation, especially after being confronted with evidence of a bogus donation scam. For other expenses, the Tribunal allowed a partial addition, considering the ad-hoc nature of the disallowance by the AO.

What were the facts?

The assessee claimed a deduction for donations under Section 35(1)(ii) for an amount of Rs. 35,00,000/-. The Assessing Officer disallowed this claim, as well as festival expenses and other expenses. The CIT(A) reduced some of the disallowances but sustained the disallowance of the donation.

What were the issues?

Whether the donation made by the assessee qualifies for deduction under Section 35(1)(ii) when the donee institution was found to be involved in a bogus donation scam. Whether the disallowance of festival and other expenses was justified.

Which sections of the Income-tax Act were involved?

Section 35(1)(ii)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,

Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA

For Appellant: Shri Pallav, CA, Shri Ritik, CA
For Respondent: Shri Ankush Kalra, Sr. DR
Hearing: 12.01.2026Pronounced: 12.01.2026

PER NAVEEN CHANDRA, AM :-

This appeal by the assessee is directed against the order of the ld. CIT(A), Delhi dated 17.10.2023 pertaining to A.Y 2014-15. 2. The Grounds of Appeal taken by the assessee is as follows:

ITA No. 3480/DEL/2023 [A.Y 2014-15] “1. (a) On the facts and circumstances of the case, the learned CIT (APPEALS) has erred both on facts and in law in disallowing an amount of Rs.35,00,000/- on account of donation u/s 35(1)(ii). (b) That the disallowance has been made despite the expenses being incurred are wholly genuine and true to the best knowledge of assessee

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 accountSign 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.

More judgments on Section 35(1)(ii)

All 329 judgments and leading authorities on Section 35(1)(ii) →

Recent GST High Court judgments

Search GST case law →