GPA CAPITAL FOODS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-26, DELHI, DELHI

PER ANUBHAV SHARMA, JM:

The appeals are preferred by the assessee against the order dated

18.11.2025 of the Ld. Addl/JCIT(A)-5, Kolkata (hereinafter referred as Ld.

P a g e | 2 ITA No.9158/Del/2025 GPA Capital Foods Pvt. Ltd. (AY: 2019-20) First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No :

ITBA/APL/S/250/2025-26/1082728962(1) arising out of the intimation order

dated 04.12.2019 u/s 143(1) of the Income Tax Act, 1961 (hereinafter

referred to as ‘the Act’) passed by the CPC, Bangalore, for AY: 2019-20 and

intimation order dated 23.12.l2021 u/s 143(1) of the Act passed by the CPC,

Bangalore, for AY: 2020-21.

in both the AYs, and is the disallowance of Rs.19,75,000/- in 2019-20 and

Rs.13,40,000/- in AY 2020-21, made by ld. tax authorities on the basis that as

this amount has been spent in CSR expenses and thus the same is not

allowable as deduction u/s 80G of the Act.

numerous decisions and we find that ld. CIT(A) has not considered the plea

only for the reason that the deduction was not sought at the time of

assessment proceedings. In this context, we find that return of assessee was

processed u/s 143(1) of the Act and thereafter assessee had filed appeal

before ld. CIT(A) and during appeal this additional claim was raised which

certainly could have been entertained by ld. CIT(A) by following decision of

P a g e | 3 ITA No.9158/Del/2025 GPA Capital Foods Pvt. Ltd. (AY: 2019-20) Hon’ble Supreme Court in Goetze (India) Ltd. vs. CIT(2006) 284 ITR 323

(SC). Thus, based on the aforesaid factual circumstance and settled

proposition of law we sustain the respective grounds as raised in both the

appeals.

ground No. 2 the assessee is challenging the confirmation of addition of

Rs.2,82,521/- to the business income being profit on sale of fixed asset.

the tune of Rs.2,82,521/- which has been found credited in the profit and loss

account as per Companies Act, 2013. It is not in dispute that fixed asset sold

are depreciable asset. The assessee had sold plant and machinery worth

Rs.3,00,000/- and earned profit of Rs.2,82,521/- on such sale. After the sale,

the block of plant and machinery had not became negative, as there exist

asset in the block with positive value in the block. Hence, there is no question

of applicability of provision of Section 50 of the Act on sale of depreciable

asset. The assessee had already claimed lesser depreciation under the Income

Tax Act by reducing actual sale consideration figure in the block of plant and

machinery. The profit on sale of fixed asset of Rs.2,82,521/- has got nothing

P a g e | 4 ITA No.9158/Del/2025 GPA Capital Foods Pvt. Ltd. (AY: 2019-20) to do with the computation of income under the normal provision of the

Income Tax Act, 1961. Hence, the confirmation of addition of Rs.2,82,521/-

by the ld. CIT(A) is grossly unsustainable in the eyes of law and against the

provision of the Act. Accordingly, the ground No. 2 is allowed.

with consequences to follow as per the determination of grounds, as above.

Order pronounced in the open court on 13.05.2026

Sd/- Sd/- (M Balaganesh) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 13.05.2026 Rohit, Sr. PS