AdvertisementNiket Maheshbhai Shah Vs ITO (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad, allowed the assessee’s appeal against the order of the National Faceless Appeal Centre (NFAC) for Assessment Year 2019-20 confirming a penalty of Rs. 2,31,504 levied under Section 270A of the Income-tax Act, 1961. The assessee had claimed a deduction of Rs. 3,71,000 under Section 80GGC in respect of a donation made through a recognised banking channel to a registered political party, Manav Adhikar National Party, supported by a certificate issued by the donee. The assessment was reopened un...