BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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ITA 332/PAT/2024Status: DisposedITAT Patna24 July 2025AY 2014-151 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(A) and remitted the matters back to him. The CIT(A) is to consider the newly filed documents and re-adjudicate all grounds of appeal, including additional grounds.

What were the facts?

The assessee filed six appeals against orders of the CIT(A) concerning various assessment years. The appeals involved common issues, including disallowance of Corporate Social Responsibility (CSR) expenses and deduction claims under Section 80-IA. New documents were filed before the Tribunal that were not considered by the lower authorities.

What were the issues?

Whether CSR expenses and interest income for Section 80-IA deduction were correctly disallowed, and whether the CIT(A) should consider newly submitted documents.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147,Section 263,Section 37,Section 80IA,Section 115JB

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Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

Bihar State Road Development ACIT, Circle-2, Patna Corporation Limited (BSRDCL) Vs. Income Tax Department, NFAC, Delhi (Appellant) (Respondent) PAN: AADCB7567M Appearances: Assessee represented by : Abhi Sarkar, AR. Department represented by : Rajat Datta, CIT. Date of concluding the hearing : 15-July-2025 Date of pronouncing the order : 24-July-2025 ORDER PER BENCH: These six appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi

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