Jayesh Jain vs. The Deputy Commissioner of Income Tax
Parties Involved
Facts Summary
The assessee, Jayesh Jain, filed an income tax return for the Assessment Year 2019-2020 on 29/08/2019, declaring a total income of INR 1,31,99,120/- after claiming deductions, including a deduction of INR 7,00,000/- under Section 80GGC for donations made to the political party 'Apna Desh Party'. A search was conducted on the political party, and a notice under Section 148 was issued to the assessee on 28/03/2023. The Assessing Officer passed an Assessment Order on 10/03/2025, disallowing the deduction claimed under Section 80GGC. The assessee appealed against this order to the National Faceless Appeal Centre (NFAC), which was dismissed on 15/01/2026.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the reassessment proceedings initiated after the expiry of 3 years.
- 2. Validity of the reassessment notice issued by the Jurisdictional Assessing Officer (JAO).
- 3. Timeliness of the Assessment Order passed by the Assessing Officer.
- 4. Disallowance of deduction claimed under Section 80GGC of the Act.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
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