“donation to political party”

Business ExpensesSection 37 / 80GGCSection 37 / 80GGC3 judgments

UDAY UTTAMRAO NEVASE,PUNE vs. THE ASSESSING OFFICER / ASSESSMENT UNIT, PUNE

In the result, appeal of the assessee in ITA No

ITA 2606/PUN/2025[2022-23]Status: DisposedITAT Pune10 Feb 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2606/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Uday Uttamrao Nevase, V The Assessing Officer / Saugandh Niwas, Hind Colony S Assessment Unit, Pune. Lane No.1 A, Bhekrai Nagar, Phursungi, Pune – 412308. Pan: Akqpn1150Q Appellant/ Assessee Respondent /Revenue Assessee By Ca Rohan Gupta Revenue By Shri Harshit Bari – Addl.Cit(Virtual) Date Of Hearing 16/12/2025 Date Of Pronouncement 10/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23 Dated 04.09.2025 Emanating From The Penalty Order Passed Under Section 270A, Dated 17.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “Ground 1 Section 270Aa Immunity Cit A Erred In Law By Confirming The Penalty Of Rs 629382 Under Section 270A Without Considering And

Section 143(3)Section 250Section 270A

example, Deduction u/s.80GGC is for Donation given to political party. Assessee was well aware of the fact that he has not given any donation to political party. Inspite of that Assessee claimed Deduction u/s.80GGC. 16. Deduction u/s.80DDB is for actual payment of medical treatment of the diseases specified

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

In the result, appeal of the assessee, is allowed for statistical purpose

ITA 636/RJT/2025[2019-20]Status: DisposedITAT Rajkot07 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 132Section 147Section 148Section 270ASection 272A(1)(d)Section 80G

appellants case, the Ld. Assessing Officer of the National Faceless Assessment Centre has grossly erred by alleging the Appellant of making a bogus donation to political party where the Appellant in fact has made donation to trust. This shows that Assessment was carried out in mechanical manner without appreciation ... assessee. It came to knowledge of department from credible evidences/ sources that a scam was going on in the form of donations to Political Parties for claiming bogus deduction u/s. 80GGC/80GGB of the Act and Charitable Organizations u/s 80G of the Act, which were then re- routed back

JIVANDEEP FOUNDATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 177/AHD/2025[NA]Status: DisposedITAT Ahmedabad14 Nov 2025

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumarjivandeep Foundation, Commissioner Of Income Tax Gf-22, Classic Complex, Akota (Exemption), Vs Garden Char Rasta, Productivity Ahmedabad Road, Akota, Vadodara-390020 [Pan No.:Aactj3864H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant By : Shri Samir Parikh, Ar Respondent By : Shri Sher Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 12.11.2025 घोषणा की तारीख /Date Of Pronouncement: 14.11.2025 आदेश/O R D E R Per T.R. Senthil Kumar:

For Appellant: Shri Samir Parikh, ARFor Respondent: Shri Sher Singh, CIT-DR

Section 80GSection 80G(5)Section 80G(5)(iii)

assessee filed Form 10AB for registration u/s. 80G(5) of the Act. The Ld. CIT(E) found that the assessee Trust had made donation to political party of Rs.1,00,000/- during the Financial Year 2022-23 as per the Audit Report. Therefore, issued a show cause notice to explain ... expenditure made is as per the object of the Trust. In reply, the assessee stated that the donation to political party was made for the object of the Trust namely Cultural activities and Nation Building activities such as Celebration of Independence Day on 15th August, 2022, distribution of National Flag