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INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
DR. BRR Kumar, VP, Shri T. R. Senthil Kumar, J
Rajen Jayantilal – Appellant
Versus
The ITO Ward-3(3)(2) – Respondent
| Table of Content |
|---|
| 1. reassessment based on non-genuine claimed deductions. (Para 1 , 2) |
| 2. procedural aspects of notifying during assessment. (Para 3) |
| 3. need for genuine evidence in tax deduction claims. (Para 4) |
| 4. analysis of donations to political parties as non-genuine. (Para 5 , 6) |
| 5. final decision dismissing the appeal. (Para 7) |
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 02.07.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2019-20.
2. Brief facts of the case is that the assessee is an individual filed his Return of Income for the Asst. Year 2019-20 on 26-10-2019 declaring total income of Rs.8,25,580/- after claiming deduction under Chapter VIA of Rs. 3,17,858/- which is inclusive of donation of Rs.1,50,000/- u/s. 80GGC of the Act given to Political Parties. The assessment was reopened since the assessee has given donation of Rs.1,50,000/- to
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