DCIT, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD vs. ANIL LIMITED, AHMEDABAD
Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
These two appeals have been filed by the Revenue against the separate orders of even dated 23.12.2025 passed by the Ld. Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), Delhi (‘Ld. CIT’ in short), under Section 250 of the Income-tax Act, 1961 (‘the Act’ in short) relating to the Assessment Years 2013-14 & 2014-15. 2. As common issues are involved in both the years under consideration, these appeals were heard together and are being disposed of by this consolidated order. For the sake of convenience, we shall refer to the grounds raised in ITA No.402/Ahd/2025 for A.Y. 2013-14, which shall apply mutatis mutandis to A.Y. 2014-15. ITA No.402/Ahd/2025 for A.Y 2013-14
Ground No. 1: Disallowance under Section 14A
The Ld. CIT(A) observed that the disallowance u/s 14A, as computed by the Assessing Officer at Rs. 1,06,06,790/-, included Rs. 98,94,415/- under Rule
ITA Nos. 402-403/Ahd/2025
Asst. Years : 2013-14- to 2014-15
- 2–
8D(2)(ii) and Rs. 7,12,375/- under Rule 8D(2)(iii). However, relying on the judgment of the Hon’ble Gujarat High Court in the case of CIT vs. Corrtech Energy
Ltd. [(2014) 372 ITR 97 (Guj)] and the decision of the Coordinate Bench of ITAT
Ahmedabad in assessee’s own case for A.Y. 2010-11, the Ld. CIT(A) restricted the disallowance to Rs. 2,84,678/-, being the actual exempt income earned. Since the matter stands adjudicated in assessee's own case for A.Y. 2010-11, the Co- ordinate Bench of the ITAT, Ahmedabad, in ITA No. 2174/Ahd/2016 vide order dated 19.05.2023, wherein the Tribunal upheld the restriction of disallowance to the extent of actual exempt income and since the decision of the Ld. CIT(A) is based on the order of the Tribunal, we decline to interfere with the order of the Ld.
CIT(A).
This ground of appeal of the Revenue is, therefore, dismissed.
Ground No. 2: Disallowance of Deduction u/s 80JJA
The Assessing Officer disallowed the assessee’s claim of deduction u/s 80JJA amounting to Rs. 23,54,30,842/- on the ground that the assessee failed to substantiate the actual receipt and processing of bio-degradable waste. The Ld. CIT(A) allowed the claim in full, noting that in assessee’s own case for A.Y. 2010- 11, 2011-12, and 2012-13, the claim was allowed by the Ld. CIT(A), which was further confirmed by the ITAT, Ahmedabad in ITA Nos. 2174 & 2175/Ahd/2016 and ITA No. 858/Ahd/2017 vide order dated 19.05.2023. It is not in dispute that in assessee’s own case for earlier years, on identical facts, the deduction u/s 80JJA was allowed by the Ld. CIT(A), and such decisions were upheld by the ITAT. Since no distinguishing facts have been brought to our notice for the year under consideration, we find no reason to deviate from the view taken by Ld. CIT(A).
Accordingly, this ground of appeal of the Revenue is also dismissed.
ITA Nos. 402-403/Ahd/2025
Asst. Years : 2013-14- to 2014-15
- 3–
ITA No. 403/Ahd/2025 for A.Y. 2014-15
Since the facts and issues in A.Y. 2014-15 are identical to those discussed above in A.Y. 2013-14, our findings and conclusions rendered hereinabove shall apply mutatis mutandis to A.Y. 2014-15 as well.
In the result, both the appeals filed by the Revenue are dismissed.
The order is pronounced in the open Court on 17.09.2025. (SIDDHARTHA NAUTIYAL)
VICE-PRESIDENT
Ahmedabad; Dated 17.09.2025
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आदेश की ितिलिप अ ेिषत/Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent. 3. संबंिधतआयकरआयु / Concerned CIT 4. आयकरआयु(अपील) / The CIT(A)- 5. िवभागीयितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड फाईल/ Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.