SUNNY FULCHANDJI SHAH AHMEDABAD vs THE ACIT CIR-2(1)(1) AHMEDABAD

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2026 Supreme(Online)(ITAT) 534

INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
SUNNY FULCHANDJI SHAH AHMEDABAD – Appellant
Versus
THE ACIT CIR-2(1)(1) AHMEDABAD – Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUM AR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.1927/Ahd/2025 (Assessment Year: 2019-20)

Sunny Fu lchandji Shah, 6, Arbudgiri Apartment, Rambag Road, Sabarmati, Ahmedabad-380005 [PAN :AYCPS 7838 N]	Vs.	DCIT, Circle 2(1)(1), Ahmedabad
(Appellant)	..	(Respondent)

Appellant represented by : Shri S.N. Divatia, AR &

Shri Samir Vora, AR Respondent represented by: Shri Virbhadra Vishalavat, Sr. DR Date of Hearing 13.01.2026 Date of Pronouncement 13.01.2026

O R D E R

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

This appeal has been filed by the Assessee against the order dated 31.09.2025 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 :-

“.1.1 The order passed by U/s.250 passed on 31-07-2025 for A.Y. 2019 20 by NFAC [CIT(A)], Delhi for short CIT(A) upholding the disallowance of Rs.5,00,000/ u/s 80GGC treating the impugned donation as bogus is wholly illegal, u

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2026 Supreme(Online)(ITAT) 534

INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)SUNNY FULCHANDJI SHAH AHMEDABAD – AppellantVersusTHE ACIT CIR-2(1)(1) AHMEDABAD – Respondent

INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
SUNNY FULCHANDJI SHAH AHMEDABAD – Appellant
Versus
THE ACIT CIR-2(1)(1) AHMEDABAD – Respondent