Ramesh Kumar Damani Vs. DCIT, Circle-61, Kolkata
Case No: ITA No.: 2386/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA
Date: 1/28/2026
Parties Involved
AppellantRamesh Kumar Damani
RespondentDCIT, Circle-61, Kolkata
Facts Summary
The assessee, Ramesh Kumar Damani, filed his original return of income on 30.08.2019 for the AY 2019-20 declaring a total income of ₹1,12,76,680/-. The Assessing Officer received information that the assessee had made a bogus donation of ₹1,00,000/- to Manvadhikar National Party and claimed it as a deduction under sections 80GGC/80GGB/80G of the Act for FY 2018-19. A search and seizure action was conducted on Manvadhikar National Party, confirming it was involved in providing bogus donation entr…
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of tax credit of Rs. 40,23,539.00
- 2. Disallowance of exemptions/deductions aggregating to Rs. 7,38,980
3 more legal issues analysed in this judgement.