RAJASTHAN STATE GANGANAGAR SUGAR MILLS LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

ITA 222/JPR/2026Status: DisposedITAT Jaipur22 September 2026AY 2020-20216 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to adjudicate the appeal on merits and did not follow the requirements of Section 250(6) of the Act. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee claimed a deduction under Section 80G for CSR expenses, which the AO disallowed. The CIT(A) dismissed the appeal ex parte without adjudicating on merits, citing non-compliance by the assessee. The assessee appealed this ex parte order.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without adjudicating the grounds on merits. Whether CSR expenditure donations are eligible for deduction under Section 80G.

Which sections of the Income-tax Act were involved?

Section 80G,Section 250(6),Section 37,Section 135,Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the Assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “the learned CIT(A)”] dated 09.06.2025 arising out of the assessment order dated 16.09.2022 passed by the Assessing Officer (hereinafter referred to as “the AO”) under section 143(3) read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2020-21. Rajasthan State Ganganagar Sugar Mills Limited

2.

There is a delay of 159 days in filing this

The order continues below.

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