DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER
In the result, the appeal of the assessee is allowed
ITA 170/JODH/2022[2017-18]Status: DisposedITAT Jodhpur11 Aug 2023AY 2017-18
Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”
Section 143(3)Section 270ASection 271(1)(C)Section 274Section 80G
9,29,620/-. During the year under consideration the assessee has claimed deduction of Rs. 5,00,000/- as donation u/s 80G of Income
Tax Act, 1961, the assessee himself accepted the deduction claimed u/s 80G was not genuine and wrong in accordance with the Act.
Therefore, deduction claimed u/s 80G of the IT Act by the assessee was disallowed