NELLIE AHMED,GUWAHATI vs. ACIT CIR-2, GUWAHATI, GUWAHATI

ITA 291/GTY/2025Status: DisposedITAT Guwahati27 August 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee failed to substantiate its claim for Section 80IE deduction and provide details for car depreciation. The Tribunal agreed that late fees and interest on TDS are not eligible expenditures as they arise from violations of law.

What were the facts?

The assessee claimed deduction under Section 80IE, depreciation on a car, and business expenditure for late fees and interest on TDS. The Assessing Officer (AO) disallowed these claims, and the CIT(A) confirmed the disallowances.

What were the issues?

Whether the assessee is eligible for deduction under Section 80IE, whether depreciation on the car used for business is allowable, and if late fees and interest on TDS are allowable business expenditures.

Which sections of the Income-tax Act were involved?

Section 80IE,Section 40(a)(ii),Section 37(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

For Appellant: Shri S.P. Bhati, AR
For Respondent: Shri Santosh Kumar Karnani, DR
Hearing: 08.07.2026Pronounced: 27.08.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This appeal is filed by the assessee against the orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the CIT(A), Addl/JCIT(A)-1, Chennai [hereinafter referred to as “the Ld. CIT(A)] dated 24.07.2025, ITBA/APL/S/250/2025-26/1078854822(1). The assessee has raised following grounds of appeal:

2 Nellie Ahmed; AY 2017-18 “1. For that the learned A.O. is not justified in rejecting claim of Rs. 875246 2 Grounds of Appeal 1 3 4 deduction u/s 80IE amounting to Rs.24,63,054/- & CIT(A) is not justified in confirming the said rejection..

2.

For that the learned

The order continues below.

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