Accommodation entry in the form of giving bogus donation

Last updated: 28 August 2021

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The Income Tax Appellate Tribunal (ITAT) Ahmedabad has allowed appeals concerning disallowed donations made by Mohanraj Mishrimal Singhi and Sandip Mohanraj Singhi. The assessees had claimed deductions under section 35(1)(ii) for donations to the School of Human Genetics & Population Health in Kolkata. The Tribunal's decision was influenced by previous rulings from the Gujarat High Court and the ITAT itself, which had addressed similar donation claims.

Court :
ITAT Ahmedabad

Brief :
The above two appeals are filed at the instance of the above two assessees against separate order of the ld.CIT(A)-4, Ahmedabad even dated i.e. 30.10.2018 passed for the Asstt.Year 2013-14.

Citation :
ITA No.01/Ahd/2019

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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