INFOTECH EDUCATION CENTRE SILDIRI,RANCHI vs. EXEMPTION WARD, RANCHI, RANCHI

ITA 283/RAN/2025Status: DisposedITAT Ranchi29 June 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for readjudication. The assessee will be given an opportunity to substantiate its claim with proper bills and vouchers.

What were the facts?

The Assessing Officer disallowed expenses for lack of bills and vouchers. The CIT(A) dismissed the appeal, stating only self-made vouchers were produced. The assessee claimed proper bills and vouchers were submitted to the CIT(A).

What were the issues?

Whether the assessee produced proper bills and vouchers for claimed expenses, and if not, whether the disallowance was justified.

Which sections of the Income-tax Act were involved?

Section 57

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Raj Kumar, AR
For Respondent: Shri Sandipan Kha, Sr. DR
Hearing: 29.06.2026Pronounced: 29.06.2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no. NFAC/2019-20/1094451 dated 29.05.2025 for the assessment year 2020-21. 2. Shri Raj Kumar, AR represented on behalf of the assessee and Shri Sandipan Kha, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the Assessing Officer had disallowed the expenditure claimed by the assessee u/s 57 of the Act on the ground that bills and vouchers have not been produced. It was the submission that the ld. CIT(A) had dismissed the appeal of the assessee holding that only self-made vou

The order continues below.

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