ROYALEBLUE RESORTS INDIA PRIVATE LIMITED,NAGPUR, MAHARASHTRA vs. DCIT/ACIT CIRCLE 1, NAGPUR, NAGPUR, MAHARASHTRA

ITA 398/NAG/2026Status: DisposedITAT Nagpur02 September 2026AY 2018-193 pages

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Income Tax Appellate Tribunal, NAGPUR SMC BENCH, NAGPUR

Before: SHRI MANISH BORAD

For Appellant: Shri Mahavir Atal, CA
For Respondent: Ms. Jaya Lakhwani, Sr.DR
Hearing: 03/08/2026Pronounced: 02/09/2026

This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi (for short, “CIT(A)”) dated 11.03.2026 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order dated 24.03.2021 passed u/sec. 143(3) of the Act by the ITO, Nagpur for the Assessment Year (A.Y.) 2018-19

2.

Assessee has raised grounds of appeal against the disallowance u/sec. 80G of the Act at Rs. 15,000/- and disallowance of expenses of Rs. 39,55,375/-

3.

I have heard the rival submissions and perused the material placed before me. I observe that assessee is a private limited company and declared a loss of Rs. 48,32,485/- in the return of income filed for A.Y.2018-19 furnished on 30.10

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