DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

ITA 308/HYD/2024Status: DisposedITAT Hyderabad12 June 2025Bench: Shri Vijay Pal Rao (Vice President), Shri Manjunatha, G. (Accountant Member)53 pages
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What did the Tribunal hold?

The Tribunal allowed the assessee's appeal, following the jurisdictional High Court's decision in the assessee's own case, which held that payments for educational facilities to employees under the NCWA are not disallowable under Section 40A(9). The Tribunal also allowed depreciation at 15% on certain mine development expenditures, treating them as plant and machinery.

What were the facts?

The assessee claimed deduction for payments made to an educational society, which was disallowed by the Assessing Officer and confirmed by the CIT(A) under Section 40A(9). The assessee argued the payments were for educational facilities to employees as per NCWA and supported by a High Court decision in its own case.

What were the issues?

Whether payments to an educational society for employee welfare are disallowable under Section 40A(9), and whether mine development expenditures qualify for depreciation as plant and machinery.

Which sections of the Income-tax Act were involved?

Section 40A(9),Section 36(1)(iv),Section 32A

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Income Tax Appellate Tribunal, Hyderabad ‘ DB-A ‘ Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice-Shri Manjunatha, G.

Hearing: 10/06/2025

Per Bench: These 3 sets of cross appeals filed by the assessee as well as the Revenue are directed against the 3 separate orders all dated 30/01/2024 of the learned CIT (A)-NFAC Delhi, for the A.Ys 2015-16, 2016-17 and 2020-21 respectively. The assessee as w

The order continues below.

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