DAKSHIN INFRASTRUCTURES PVT LTD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-2(4), HYDERABAD

ITA 169/HYD/2026Status: DisposedITAT Hyderabad18 September 2026AY 2020-219 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that in the absence of any exempt income earned or received by the assessee during the year, the disallowance made under Section 14A is not permissible. The disallowance was deleted.

What were the facts?

The assessee claimed that no disallowance under Section 14A was required as no exempt income was earned during the assessment year. The Assessing Officer made a disallowance of Rs. 26,97,886/-. The CIT(A) confirmed this disallowance.

What were the issues?

Whether disallowance under Section 14A is permissible when no exempt income is earned by the assessee during the year.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

For Respondent: DR Seema Meena
Pronounced: 18.09.2026

PER VIJAY PAL RAO, VICE PRESIDENT:

This appeal by the Assessee is directed against the Order dated 22.12.2025 of the Ld. CIT(A)-12, Hyderabad, for the Assessment Year 2020-2021. 2. The Assessee has raised the following grounds of appeal:

1.

“The order of the learned CIT (A) is erroneous to the extent it is prejudicial to the appellant herein;

2.

The learned CIT (A) erred in confirming the a

The order continues below.

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