आयकरअपीलीयअिधकरण,राजकोट(cid:586)ायपीठ,राजकोट।

IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC”

RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपील सं. /ITA No.727/RJT/2025 िनधा१रण वष१/Assessment Year : 2019-20

िनधा१ौरती की ओर से/Assessee by : Ms. Rutvika, Ld. AR राज(cid:738)की ओर से / Revenue by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाई की तारीख Date of Hearing : 05/12/2025 /

घोषणा की तारीख Date of Pronouncement : 12/01/2026 /

आदेश/ORDER Per, Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining to Assessment Year 2019-

20, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) (‘CIT(A)’), dated 16.10.2025, which in turn arises out of an assessment order passed by Assessing Officer u/s. 147 of the Act, on 24.03.2025.

2. Grounds of the appeal raised by the assessee are as follows:-

“1. The Ld. CIT(A) erred in law as well as on facts by upholding an addition of Rs.

4,00,000/- made by Ld. AO u/s 80GGC of the Act.

2. The Ld. CIT(A) has erred in law as well as on fact in upholding an action of Ld. AO which is in not providing any evidence against the assessee, statements of deponents and opportunity of cross examination.

3. The Ld. CIT(A) erred in law as well as on facts in upholding re-opening assessment and assuming jurisdiction which is based on notice issued u/s 148, ought to be issued in faceless manner.”

3. The brief facts qua the issue are that the assessee filed his return of income on 28.06.2019 declaring total income at Rs. 16,06,910/-. Information received from Investigation Wing, which suggested that the assessee has shown donation of Rs. 4,00,000/- to Rashtriya Samajwadi Party (Secular), a Registered Unrecognized Political Party ('RUPP'), and claimed deduction u/s 80GGC/80GGB of the Act. As per the information, the comprehensive investigations was carried out on such RUPPs and found that they are engaged in providing accommodation entries to the various beneficiaries of bogus claims made u/s 80GGC of the Act. The case was reopened u/s 147 of the Act by issuing notice u/s 148 of the Act on 14.04.2023. In the assessment order, the AO held that the alleged donation of Rs.4,00,000/- is not genuine and therefore, disallowed the claim of deduction made u/s 80GGC of the Act. The assessment u/s 147 of the Act was completed on 24.03.2025 by assessing the total income at Rs. 20,06,910/-.

4. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the CIT(A), who has confirmed the action of the Assessing Officer, therefore, assessee is in appeal before this Tribunal.

5. The Ld. Counsel for the assessee submitted that in this appeal, the addition made by the A.O. is only Rs. 4,00,000/-, therefore, considering the smallness of the amount and taking into account that it is on money an estimated adhoc addition may be made in the hands of the assessee. The Ld. Counsel for the assessee submitted that an estimated addition @ 10% may be made in the hands of the assessee.

6. On the other hand, ld. D.R. for the revenue submitted that in order to plug the linkage of the revenue at least 15% addition of on money (of Rs. 4,00,000/-)

should be made in the hands of the assessee.

7. I have heard both the parties and perused the material available on record. I note that the addition made by the A.O. on account of disallowance of deduction u/s. 80GGC of the Act to the tune of Rs. 4,00,000/-. The assessee submitted that he has made a genuine donation without any involvement in the al