SREE SREE ANNAPURNA DEVI THAKURANI AND OTHERS,,KOLKATA vs. ITO, WARD 29(1), KOLKATA,, KOLKATA

ITA 1710/KOL/2026Status: DisposedITAT Kolkata24 August 2026AY 2020-202110 pages
AI SummaryRemanded

What were the facts?

The assessee, a private trust formed in 1937 for worshipping deities, did not initially file its return. The Assessing Officer disallowed puja expenses of Rs. 10,81,755/-, treating the trust as an AOP and the expenses as personal. The CIT(A) confirmed this disallowance due to lack of documentary evidence.

What did the Tribunal hold?

The Tribunal set aside the orders of the AO and CIT(A), directing the AO to recompute the income after considering the trust deed, past history, and nature of expenses. The Tribunal also directed the AO to consider the claim for statutory deductions on rental income.

What were the issues?

Whether the disallowance of puja expenses was justified without considering the trust deed and its purpose, and whether statutory deductions for rental income should be allowed.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 144B,Section 250,Section 139(1),Section 142(1),Section 148A,Section 12A,Section 12AA,Section 22,Section 23,Section 244A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Act for AY 2020-21 dated 20.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

That the Order in Appeal passed by the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi u/s 250 of the Income Tax Act, 1961 is unwarranted, unlawful and against natural justice.

2.

That the disallowance

The order continues below.

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