Mistry & Shah Vs ITO (ITAT Ahmedabad)
Case ke facts
Yahan ek CA firm ne section 35 ke under donation deduction claim ki thi, par reopening ki wajah se deduction withdraw kar liya, aur withdrawal reopening reasons milne se pehle hua.
Mudda (Issue)
Kya penalty lag sakti hai jab deduction withdraw kar liya ho reopening ki wajah se pehle hi?
Faisla (Held)
ITAT ne penalty hata di kyunki deduction khud voluntarily withdraw kiya gaya tha opening ki reasons milne ke pehle. Matlab, koi galat niyat nahi thi.
Practical takeaway
Agar reopening hone wali ho aur aapko lag raha hai deduction doubtful hai toh reasons milne se pehle withdraw kar lo, penalty nahi lagegi.
Original report: TaxGuru
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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: 2026-09-23.