##PAGE1##

IN THE INCOME TAX APPELLATE TRIBUNAL

KOLKATA ‘D’ BENCH, KOLKATA

Before

SHRI SONJOY SARMA, JUDICIAL MEMBER

&

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER

ITA No.: 2386/KOL/2025

Assessment Year: 2019-20

Ramesh Kumar Damani DCIT, Circle-61, Kolkata

Vs.

(Appellant) (Respondent)

PAN: AFTPD2293L

Appearances:

Assessee represented by : None.

Department represented by : S.B. Chakraborthy, Addl. CIT, Sr. DR.

Date of concluding the hearing : 29-December-2025

Date of pronouncing the order : 28-January-2026

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the

Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter

referred to as Ld. ’CIT(A)’] passed u/s 250 of the Income Tax Act, 1961

(hereinafter referred to as ‘the Act’) for AY 2019-20 dated 29.08.2025.

2. The assessee is in appeal before the Tribunal raising the following

grounds of appeal:

“1. The learned Commissioner of Income Tax (Appeals) has erred in law and

on facts in upholding the disallowance of tax credit of Rs. 40,23,539.00

despite the credit being duly corroborated by Form 16, correctly claimed in

the return of income, and fully reflected in the assessee’s Form 26AS.

2. The learned Commissioner of Income Tax (Appeals) has erred in law and

on facts in sustaining the disallowance of exemptions/deductions

aggregating to Rs. 7,38,980, without considering that all requisite

supporting documents, and bank statement, were duly furnished and

placed on record.

3. The learned Commissioner of Income Tax (Appeals) has erred in law and

on facts in sustaining the disallowance of the donation of Rs. 100000.00 to

Manvadhikar National Party (MNP) without considering that all requisite

Page | 2

ITA No.: 2386/KOL/2025

Assessment Year: 2019-20

Ramesh Kumar Damani.

supporting documents, and bank statement, were duly furnished and

placed on record

4. The learned Commissioner of Income Tax (Appeals) erred in law by not

providing reasonable opportunity of hearing during the appeal proceedings

5. Excessive Interest U/s 234A, 234B and 234C should be deleted”

3. Brief facts of the case are that the assessee is an individual and

had filed his original return of income on 30.08.2019 for the AY 2019-

20 declaring total income of ₹1,12,76,680/-. Later on, the Assessing

Officer (hereinafter referred to as Ld. ’AO’) received specific information

that the assessee had made bogus donation to the tune of ₹1,00,000/-

to Manvadhikar National Party and had claimed the same as a

deduction u/s 80GGC/80GGB/80G of the Act for the FY 2018-19

relevant to the AY 2019-20. As per the information received, a search

and seizure action u/s 132 of the Act was conducted in the case of

Manvadhikar National Party (MNP) on 02.02.2021 and it was confirmed

from multiple evidences found during the Search & Seizure operation

and from the recording of Statement on oath of the key persons involved

that the party was involved in providing bogus donation entries to the

interested persons. It was confirmed that no political or social work was

being carried out by Manvadhikar National Party (MNP) and the bank

accounts were used only for providing accommodation entries where

amounts were routed for the purpose of returning it to the beneficiaries

for facilitating tax evasion. Based on this information, the assessee’s

assessment was reopened by issuance of notice u/s 148 of Act and in

response to which the assessee filed his return of income on 17.05.2023

declaring total income of ₹1,12,76,680/-. The Ld. AO however, added a

sum of ₹1,00,000/- as bogus donation and ₹7,38,980/- in respect of

exemptions/deductions claimed by the assessee and assessed the total

income of the assessee at ₹1,21,15,660/- u/s 147/144/144B of the Act.

Page | 3

ITA No.: 2386/KOL/2025

Assessment Year: 2019-20

Ramesh Kumar Damani.

Aggrieved with the assessment order, the assessee filed an appeal before

the Ld. CIT(A), who confirmed the additions made by the Ld. AO and

accordingly dismissed the appeal of the assessee.

4. Aggrieved with the order of the Ld. CIT(A)