BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA
Facts
The assessee, a Bihar State Government Undertaking engaged in road construction, filed several appeals against assessment orders for AYs 2012-13 to 2018-19. The Assessing Officer reopened assessments under Section 147, disallowing deductions for Corporate Social Responsibility (CSR) expenses and interest income claimed under Section 80-IA. The CIT(A) upheld these disallowances.
Held
The Tribunal noted that some documents were filed for the first time before it and had not been considered by the CIT(A). In the interest of justice, the Tribunal set aside the CIT(A)'s orders and remitted the matters back to the CIT(A) for re-adjudication, considering the new documents and grounds.
Key Issues
Whether disallowance of CSR expenses and deductions under Section 80-IA for interest income was justified. Whether the assessee was denied a sufficient opportunity to present its case.
Sections Cited
143(3), 147, 250, 148, 143(2), 142(1), 37(1), 80-IA, 115JB, 263
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA
Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA
आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 ITO, Ward-2(1), Patna
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
Assistant Registrar ITAT, Kolkata Benches Kolkata