Abhishek Rajeshbhai Karia Vs ITO (ITAT Ahmedabad)
ITAT Allows Section 80D Deduction Because Medical Expenditure on Parents Was Eligible; Leave Travel Concession Exemption Restored Because Supporting Documents Were Overlooked; Section 80DDB Claim Remanded Because Required Medical Documents Were Not Furnished.
The appeal was filed against the order dated 29.10.2025 passed by the National Faceless Appeal Centre (NFAC) for Assessment Year 2019-20. The assessee challenged various disallowances and tax computations made in the reassessment order passed under Section 147 read with Section 144B of the Income Tax Act.
The assessee had originally filed a return of income declaring total income of Rs. 16,95,590 after claiming deductions under Sections 80C, 80D, 80DD, 80DDB and 80GGC. The return was processed and a refund was granted. Subsequently, a notice under Section 148A was issued questioning the deduction of Rs. 4,00,000 claimed under Section 80GGC for donations made to a political party registered under Section 29A of the Representation of the People Act, 1951. After considering the assessee’s reply, reassessment proceedings were initiated, and an order under Section 147 read with Section 144B dated 11.03.2025 disallowed deductions and exemptions aggregating to Rs. 7,92,000, including deductions under Sections 80GGC, 80D, 80DD, 80DDB and exemption under Section 10(5). The assessee’s appeal before the CIT(A) was dismissed.
