SAURABH PRAVINBHAI PATEL AND BRIJESH PRAVINBHAI PATEL,ANAND V. ACIT, ANAND CIRCLE, ANAND

ITA 1021/AHD/2023

AI Insights

The case involves two appeals filed by Saurabh Pravinbhai Patel and Brijesh Pravinbhai Patel AOP against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which confirmed the disallowance of deductions under section 80GGC of the Income Tax Act, 1961. The deductions were claimed for donations made to political parties in the Assessment Years 2016-17 and 2017-18, which were disallowed by the lower authorities. The assessee, after deciding to settle under the Vivad Se Vishwas Scheme, 2024, requested to withdraw both appeals, which was not objected to by the Departmental Representative.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 39169 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAVAN LIMBASIYA
• Assessee Lawyers: PRAKASH D. SHAH
• Keywords: Competent authority

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदा बा द \u0012ा यपीठ “बी“, अहमदा बा द । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD सु\u0017ी सुिच\u0019ा का \u001aले, \u0012ा ियक सद\u001c एवं \u0017ी मकरंद वसंत महा देवकर, लेखा सद\u001c क े सम\"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos.1020/Ahd/2023 & 1021/Ahd/2023 िनधा \u0010रण वष\u0010 /Assessment Years : 2016-17 & 2017-18 Saurabh Pravinbhai Patel and Brijesh Pravinbhai Patel AOP 103, Laksh Prime Opp. Town Hall Anand – 380 001 (Gujarat) बनाम/ v/s. ACIT Anand Circle 388 001 \u0014थायी लेखा सं./PAN: AAEAS 5687 G अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri Prakash D. Shah, AR Revenue by : Shri Kavan Limbasiya, Sr.DR सुनवाई की तारीख/Date of Hearing : 04 /03/2025 घोषणा की तारीख /Date of Pronouncement: 05 /03/2025 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, AM: These two appeals filed by the assessee pertain to the Assessment Years (AYs) 2016-17 and 2017-18 against the orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”], dated 12/10/2023 confirming the disallowance of deduction under section 80GGC of the Income Tax Act, 1961 [hereinafter referred to as “the Act”], in respect of donations made to political parties. ITA Nos.1020 & 1021/Ahd/2023 Saurabh Pravinbhai Patel and Brijesh Pravinbhai Patel AOP vs. ACIT. Asst. Years : 2016-17 & 2017-18 2 2. For A.Y. 2016-17, the assessee claimed a deduction of Rs.35,00,000/- for a donation to Rashtriya Samajwadi Party, which was disallowed. For A.Y. 2017-18, the assessee claimed a deduction of Rs.25,00,000/- for a donation to Rashtriya Komi Ekta Party, which was also disallowed. 3. The CIT(A) upheld the disallowances in both years. 4. Aggrieved by the orders of CIT(A), the assessee preferred the present appeals before us, challenging the findings of the lower authorities. 5. During the course of hearing, the assessee submitted a letter dated 4th March 2025, stating that it has opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS), and Form No. 2 has been issued by the competent authority. Accordingly, the assessee requested to withdraw both appeals. 6. The Departmental Representative (DR) raised no objections. Considering the submissions, the appeals are dismissed as withdrawn. However, the assessee is at liberty to seek restoration in case of any difficulty in implementing the scheme. ITA Nos.1020 & 1021/Ahd/2023 Saurabh Pravinbhai Patel and Brijesh Pravinbhai Patel AOP vs. ACIT. Asst. Years : 2016-17 & 2017-18 3 7. In the result, both the appeals for AYs 2016-17 and 2017-18 (ITA Nos. 1020 & 1021/Ahd/2023) are dismissed as withdrawn. Order pronounced in the Open Court on 5th March, 2025 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) JUDICIAL MEMBER (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER अहमदाबाद/Ahmedabad, िदनांक/Dated 05/03/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)-(NFAC), Delhi 5. िवभागीय #ितिनिध , अिधकरण आयकर अपीलीय , राजोकट/DR,ITAT, Ahmedabad, 6. गाड\u0010 फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (word processed by Hon’ble AM in his laptop) : 04.03.2025 2. Date on which the typed draft is placed before the Dictating Member. : 04.03.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 5/3/25 7. Date on which the file goes to the Bench Clerk. : 5/3/25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : "