FERNANDEZ FOUNDATION,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

ITA 143/HYD/2026Status: DisposedITAT Hyderabad05 June 2026AY 2021-202213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in rejecting the claims on technical grounds, as there is no bar for appellate authorities to entertain claims not made in the original return. The matter was set aside to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal was filed with a delay of 21 days due to issues with their previous tax consultant. The delay was condoned by the Tribunal. The core issue involved the assessee's claim for deduction under Section 35AD and set-off of brought forward losses, which was rejected by the CIT(A) on technical grounds.

What were the issues?

Whether claims for deduction and set-off of losses can be entertained for the first time before appellate authorities, even if not claimed in the original return of income.

Which sections of the Income-tax Act were involved?

Section 35AD,Section 11,Section 12,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 01.06.2026Pronounced: 05.06.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Oder dated 16.10.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2021-2022. 2 ITA.No.143/Hyd./2026

2.

There is a delay of 21 days in filing the present appeal before the Tribunal. The assessee has filed a petition for condonation of delay.

3.

We have heard the learned Authorised Representative of the Assessee as well as learned DR on condonation of delay of 21 days. The learned Authorised Representative of the Assessee has submitted that the Tax Consultant who was dealing with the tax matters of the

The order continues below.

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