DCIT, CIRCLE 1(1) & TPS, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

ITA 486/BANG/2025Status: DisposedITAT Bangalore23 July 2025AY 2022-23Bench: SHRI. LAXMI PRASAD SAHU (Accountant Member), SHRI. SOUNDARARAJAN K (Judicial Member)10 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the disallowance of expenses under Section 14A was to be re-examined. The deduction under Section 80IA was allowed based on previous judgments in the assessee's own case. The TDS mismatch issue was remitted back to the AO.

What were the facts?

The assessee, New Mangalore Port Authority, claimed deductions under Section 14A and Section 80IA. The Assessing Officer disallowed these claims, leading to additions to the total income. The assessee also reported a mismatch in TDS.

What were the issues?

The primary issues were the disallowance of expenses under Section 14A and the eligibility for deduction under Section 80IA, along with a TDS mismatch.

Which sections of the Income-tax Act were involved?

Section 14A,Section 80IA

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI. LAXMI PRASAD SAHU & SHRI. SOUNDARARAJAN K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, Advocates
For Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Hearing: 02.07.2025Pronounced: 23.07.2025

Per Bench :

These cross appeals are filed by the Revenue and assessee against the separate Orders passed by the learned CIT(A)for different Assessment Years as detailed below:

ITA Nos.723 to 727/Bang/2025 482 to 486/Bang/2025 Sl. ITA No. and DIN and Order No. Issue in

The order continues below.

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