https://www.taxtmi.com/caselaws?id=792650 The ITAT Delhi upheld relief where the assessee substantiated that the donation claim under section 80GGC was actually Rs. 6,00,000, so the higher disallowance did not survive. It also sustained deletion of the addition under section 69A read with section 115BBE on the time deposit, as bank credits, salary records and disclosed income supported the source explanation. In respect of gratuity, leave encashment, children education allowance and other exempt receipts, the tribunal accepted Form 16 and employment records showing coverage under section 10 exemptions, and the Revenue failed to rebut those findings. The assessee's appellate relief was thus maintained in full. en-us Tue, 05 May 2026 00:00:00 +0530 Fri, 29 May 2026 17:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792650 The ITAT Delhi upheld relief where the assessee substantiated that the donation claim under section 80GGC was actually Rs. 6,00,000, so the higher disallowance did not survive. It also sustained deletion of the addition under section 69A read with section 115BBE on the time deposit, as bank credits, salary records and disclosed income supported the source explanation. In respect of gratuity, leave encashment, children education allowance and other exempt receipts, the tribunal accepted Form 16 and employment records showing coverage under section 10 exemptions, and the Revenue failed to rebut those findings. The assessee's appellate relief was thus maintained in full. Case-Laws Income Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792650