SONIA PRAVIN RAJANI,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. - THE ITO, WARD-5(3)(2), AHMEDABAD

ITA 1968/AHD/2025Status: HeardITAT Ahmedabad13 January 2026AY 2019-203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, after examining Section 10(10) of the Income Tax Act, held that Death-cum-Retirement Gratuity received by the assessee is exempt from tax. Consequently, the addition of Rs. 1,51,216/- made on this account was deleted, and the appeal was allowed.

What were the facts?

The assessee appealed against the CIT(A)'s order for AY 2019-20, which confirmed additions related to a reassessment order (u/s 147 r.w.s. 144B), disallowance of a bogus donation (u/s 80GGC) and an addition of Rs. 1,51,216/- for Death-cum-Retirement Gratuity claimed as exempt u/s 10(10). While the CIT(A) allowed the exemption for leave encashment, the gratuity addition was upheld.

What were the issues?

Whether the order passed u/s 147 r.w.s. 144B was erroneous and invalid; whether the disallowance of bogus donation u/s 80GGC was justified; and whether the addition for gratuity claimed as exempt u/s 10(10) was correctly confirmed.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B,Section 80GGC,Section 148,Section 10(10),Section 10(10AA)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri Biren Shah, AR
For Respondent: Shri Veerbadram Vislavath, Sr DR
Hearing: 13.01.2026Pronounced: 13.01.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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This appeal has been filed by the Assessee against the order dated 31.07.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (‘the Act’ in short) for Assessment Year 2019-20. 2. The assessee has raised following grounds of appeal :- “1. In the law and circumstances of the case, Ld. CIT(A) erred in holding the ground raised with regard to order passed u/s 147 r.w.s. 144B of the Act being erroneous and invalid.

2.

In the law and facts and circumstances of the case, the LD. CIT(A) has e

The order continues below.

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