RASHMIKANT BHAICHANDBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-5(3)(2), AHMEDABAD

ITA 1112/AHD/2025Status: DisposedITAT Ahmedabad09 January 2026AY 2021-22Bench: Shri Sanjay Garg (Judicial Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal remitted the matter back to the Assessing Officer to re-examine the assessee's alternate claim for deduction under Section 35(1)(ii) for the donation made to The Gujarat Cancer Society. The AO was directed to grant the deduction if the assessee is found eligible. The appeal was treated as allowed for statistical purposes.

What were the facts?

The assessee donated Rs. 2,15,000 to The Gujarat Cancer Society, initially claiming a deduction under Section 80GGA. The Assessing Officer disallowed this under Section 143(1) due to the assessee having business income. The assessee subsequently made an alternate claim for deduction under Section 35(1)(ii), which was rejected by lower authorities.

What were the issues?

Whether the assessee is eligible for deduction of donation under Section 80GGA or alternatively under Section 35(1)(ii) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 250,Section 154,Section 80GGA,Section 143(1),Section 35(1)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Shri Sanjay Garg

For Appellant: Shri Hardik Vora, Advocate
Hearing: 08/01/2026Pronounced: 09/01/2026

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 27/02/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2021-2022. 2. The assessee, in this appeal, has taken the following grounds of appeal: Asst. Year : 2021-22

2 “1. That the learned CIT(A) has

The order continues below.

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