SUSHMITA KACHOLIA,MUMBAI vs. DCIT, MUMBAI

ITA 9443/MUM/2025Status: DisposedITAT Mumbai05 May 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that a lawful claim cannot be denied due to incorrect section mention if the assessee is eligible. The lower authorities did not properly verify the claim under section 35AC.

What were the facts?

The assessee claimed a deduction of Rs. 76,00,000/- under section 80G, which the Assessing Officer restricted to 50%, leading to an addition of Rs. 38,00,000/-. The assessee contended that the donation was eligible for deduction under section 35AC, not 80G.

What were the issues?

Whether the assessee can claim deduction under section 35AC before appellate authorities when it was inadvertently claimed under section 80G. Whether the lower authorities properly adjudicated the claim under section 35AC.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 143(3),Section 80G,Section 35AC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI JAGADISH

For Appellant: Ms. Nidhi Chokhani
For Respondent: Shri Swapnil Choudhari (SR. AR.)
Hearing: 17.03.2026Pronounced: 05.05.2026

Per: SHRI JAGADISH, A.M.:

1.

This appeal filed by the assessee is directed against the order dated 12.11.2025 passed by the Ld. Commissioner of Income Tax (Appeals), Chennai for the assessment year 2015-16 arising out of the assessment proceedings framed under section 147 r.w.s 144B of the Income-tax Act, 1961 (in short “the Act”). Sushmita Kacholia

2.

The assessee has raised various grounds of appeal, the substantive grievance being against the disallowance of deduction of Rs.38,00,000/- and non-adjudication of the claim that the assessee was eligible for deduction under section 35AC, though the claim was inadvertently made under section 80G in the return of income.

3.

Briefly stated, the facts of the case are

The order continues below.

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