ROHINI GAUTAMBHAI SHAH,AHMEDABAD V. THE ITO, WARD - 1(3)(1), AHMEDABAD

ITA 1946/AHD/2025

AI Insights

The case involves an appeal by Rohini Gautambhai Shah against the order of the Ld. CIT(A), which confirmed the short deduction of Rs. 45,148 for donations claimed under Chapter VIA and denied credit for foreign taxes paid amounting to Rs. 99,187 under section 91. The Assessing Officer had initially processed the return of income, making these adjustments, which were upheld by the CIT(A). The Tribunal found that the assessee had indeed filed the necessary documentation for the donations and that the late filing of Form No. 67 was a procedural lapse that did not affect the substantive rights of the assessee.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836110 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 14-10-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KETAKI DESAI
• Assessee Lawyers: KINJAL SHAH
• Keywords: Rectification of order; Procedural lapse
• Section: 154

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.1946/Ahd/2025 (Assessment Years: 2019-20) Rohini Gautambhai Shah C/o. Gautam Shah & Associates, Suflam Flats, B/h. Dena Bank, Ashram Road, Ahmedabad-380009 Vs. Income Tax Officer, Ward 1(3)(1), Ahmedabad [PAN No.AAVPM 9252 B] Appellant by : Ms. Kinjal Shah, CA Respondent by: Ms. Ketaki Desai, Sr DR Date of Hearing 10.02.2026 Date of Pronouncement 11.02.2026 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the assessee against the order dated 18.09.2025 passed by the Ld. Addl/JCIT (A)-4, Mumbai (“Ld. CIT(A)” for short), under Section 250 of the Income-tax Act, 1961 (“the Act” for short) for Assessment Year 2019-20. 2. The assessee has taken the following grounds of appeal:- “1. The CITA has erred in confirming short deduction being donations of Rs.45,148/- being claimed as a Chapter VIA stating that the Appellant has not filed documentary evidences regarding donations claimed as a deduction. It is submitted that the Appellant has filed the receipt for donation along with the Return of Income and since the same is already on record of the AO, the CITA ought to have allowed deduction for donations of Rs.45,148/- (अपीलाथ\u0007 /Appellant ( यथ\u0007 /Respondent) Printed from counselvise.com ITA No. 1946/Ahd/2025 Rohini Gautambhai Shah Vs. ITO Asst.Year –2019-20 - 2– 2. The CITA has erred in not granting credit for taxes paid of Rs. 99,187/- on foreign income of Rs. 2,26,483/- u/s.91 under the contention that Form 67 was not filed before due date of filing Return of Income. It is submitted that filing Form No.67 is merely a procedural formality and since it is filed on 7/5/2021 i.e before the AO passed rectification order u/s. 154 on 19/8/2024, thus, the same is filed in the course of the assessment proceedings and therefore the CITA ought to have granted credit for Rs. 99,187/-as correctly claimed in the course of the assessment proceedings.” 3. Briefly stated, the facts of the case are that the return of income filed by the assessee was processed under section 143(1) of the Act on 28.03.2021, wherein a short allowance of deduction of Rs.45,148/- under Chapter VIA of the Act was made and credit for foreign taxes paid under section 91 of the Act was not granted. Aggrieved by the same, the assessee filed a rectification application before the Assessing Officer. The Assessing Officer passed an order under section 154 of the Act on 08.03.2024, rejecting the assessee’s claim for relief under section 91 of the Act on the ground that Form No. 67 was not filed before the due date of filing the return of income and determining the total income at Rs.9,80,957/-. 3.1 Aggrieved by the rectification order passed under section 154 of the Act, the assessee preferred an appeal before the Ld. CIT(A), who dismissed the appeal. The assessee is now in further appeal before the Tribunal. Ground No.1 4. The assessee has claimed Rs.45,148/- being the donation given to an eligible trust and claimed deduction under Chapter VIA of the Act. On perusal of the donation receipts placed on record, we are satisfied that the assessee is eligible for the said deduction. Accordingly, the deduction of Rs.45,148/- is directed to be allowed. Printed from counselvise.com ITA No. 1946/Ahd/2025 Rohini Gautambhai Shah Vs. ITO Asst.Year –2019-20 - 3– Ground No. 2 5. With regard to granting of credit for taxes paid of Rs.99,187/-, the Assessing Officer denied the same solely on the ground that Form No. 67 was filed belatedly. Having gone through the entire record, we hold that this is merely a procedural lapse and the Assessing Officer is hereby directed to grant credit for taxes paid amounting to Rs.99,187/- which relates to income that has been duly taxed in the hands of the assessee. 6. In the result, the appeal of the assessee is allowed. This Order pronounced in Open Court on 11.02.2026 Sd/- Sd/- (T.R. SENTHIL KUMAR) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT Ahmedabad; Dated 11.02.2026 btk आदेश क\u0011 \u0012त\u0014ल\u0015प अ\u0016े\u0015षत/Copy of the Order forwarded to : 1. अपीलाथ\b / The Appellant 2. यथ\b / The Respondent. 3. संबं\u0010धत आयकर आयु\u0017त / Concerned CIT 4. आयकर आयु\u0017त(अपील) / The CIT(A)- 5. \u001aवभागीय त न\u0010ध, आयकर अपील!य अ\u0010धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील!य अ\"धकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "