Section 80C Deductions Should Not Be Disallowed Without Justification

Ramanlal Jivrajbhai Patel Vs ITO (ITAT Ahmedabad)

Legitimate claim for deductions under the provisions of section 80C of the Act should not be disallowed without proper justification

The assessee’s counsel argued against the disallowance of Rs.2,70,507/- made by the AO for insurance premium paid for the assessee’s son under Section 80C of the Income Tax Act. He claimed that the premium was paid from the assessee’s bank account, supported by bank statements and premium certificates, and that the legitimate deduction claimed was Rs.150,000/-.

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