PRIME CLEANING SERVICES,LUCKNOW vs. DCIT-1 LUCKNOW NEW, LUCKNOW

ITA 937/LKW/2025Status: DisposedITAT Lucknow14 July 2026AY 2023-247 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer to allow the assessee an opportunity to present evidence for the expenses. The Tribunal also held that late payment fees for GST and TDS are compensatory and not disallowable.

What were the facts?

The assessee's case was selected for scrutiny due to low net profit and high liabilities. The Assessing Officer disallowed 10% of certain expenses amounting to Rs. 21,90,585/- for lack of substantiation, and also disallowed late fee on GST payment.

What were the issues?

Whether an ad-hoc disallowance of expenses can be made without pinpointing specific inadmissible items, and the allowability of late payment fees for GST and TDS.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘A’ BENCH, LUCKNOW

Hearing: 23.04.2026Pronounced: 14.07.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC dated 8.08.2025, wherein the ld. CIT(A) has dismissed the appeals of the assessee against the order of the Assessing Officer under section 143(3) for the A.Y. 2023-24, that was passed on 25.03.2025. The grounds of appeal are as under:- “1. That the Ld. CIT(Appeals), NFAC, has erred in law and on facts and circumstances of the case in confirming the addition of Rs.21,90,585/- made by the Ld. Assessing Officer on an adhoc basis.

2.

That the Ld. CIT(Appeals), NFAC, has erred in law and on facts and circumstances of the case in not considering the fact that the

The order continues below.

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