Abhishek Jayraj Karnani Vs ITO (ITAT Ahmedabad)
Case ke facts
Abhishek Karnani ne political party ko donation ki deduction mangi thi, baad mein withdraw kar li. Department ne misreporting ke liye ₹3.12 lakh penalty lagayi.
Mudda (Issue)
Kya withdraw ki gayi deduction claim ke liye penalty lag sakti hai?
Faisla (Held)
ITAT Ahmedabad ne bola jab claim withdraw kar li aur koi fraud nahi, to is basis par penalty nahi lagti. Sirf deduction lene ki koshish penalty ka reason nahi banti.
Practical takeaway
Agar aapne election donation par deduction galti se claim kar li aur baad mein hata li, to department har case mein penalty nahi laga sakta. Intent aur evidence maangte hain.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-05.