ITO v. Sanjay Chandarana

Parties Involved

Facts Summary

The assessee, Sanjay Chandarana, filed a return of income for the assessment year 2019-20, declaring a total income of Rs. 5,63,780/-. The assessee claimed a deduction of Rs. 4,00,000/- under section 80GGB/80GGC of the Income-tax Act, 1961, for donations made to a registered political party. Based on information from the Investigation Wing, the Income Tax Officer disallowed the deduction and added Rs. 4,00,000/- back to the assessee's total income, initiating penalty proceedings under section 270A of the Act. The penalty levied was Rs. 1,66,400/-. The assessee appealed against the penalty order, which was allowed by the Ld. CIT(A). The Revenue is now in appeal before the tribunal.…

Legal Issues

• 1. Whether the tax effect involved in the present appeal is below the prescribed monetary limit stipulated by the CBDT for filing an appeal before the tribunal.
• 2. Whether the penalty levied under section 270A of the Act is sustainable.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

Similar Judgements

• Jayesh Jain vs. The Deputy Commissioner of Income Tax

  Ahmedabad bench

• ITA No. 6174/MUM/2025

  Mumbai Bench benchAY 2019-2020Dismissed

• Prasad Siddharth Thorat vs ITO, Ward – 14(3)(1)

  SMC Bench, Mumbai benchAY 2019-20Dismissed

• Abhishek Jayketu Joshi Vs. AC CIR-42(2)(1)

  Mumbai Bench benchAY 2019-20Allowed

• Ramesh Kumar Damani Vs. DCIT, Circle-61, Kolkata

  Kolkata ‘D’ Bench benchAY 2019-20Partly Allowed

• ACIT, Circle 34 (1), vs. Vishakha Builders LLP

  Delhi Bench benchAY 2022-23Dismissed