ITAT Restores ₹10 Lakh Section 35AC Donation Disallowance to AO

Mrugeshbhai Ravindrabhai Desai Vs DCIT (ITAT Ahmedabad)

Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed the appeal filed by Mrugeshbhai Ravindrabhai Desai against the disallowance of a ₹10 lakh donation under Section 35AC of the Income Tax Act, 1961, for the assessment year 2017-18. The case originated from an order by the National Faceless Appeal Centre (NFAC), Delhi, which upheld the Assessing Officer’s (AO) decision to disallow the deduction. The assessee had donated to Bharati Mahila Mandal, a trust alleged to be bogus, with reports indicating that donation rec

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