DANAHER INDIA CSR FOUNDATION,MUMBAI vs. ITO-14(1)(1), MUMBAI

ITA 1984/MUM/2024Status: DisposedITAT Mumbai23 July 2024AY 2022-23Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that a mistake had occurred in filing the return, which was clear and glaring. Relying on Supreme Court and High Court decisions, it was held that appellate authorities have the power to entertain such claims and correct over-assessments, even if a revised return was not filed. The authorities are obligated to assist the assessee in ensuring only legitimate taxes are collected.

What were the facts?

The assessee, Danaher India CSR Foundation, filed its return of income claiming exemption under section 11. However, there was an error in reporting the income and its application in the return form. The CPC processed the return under section 143(1) and made an addition of Rs. 5,36,25,783/-, disallowing the claim.

What were the issues?

Whether the addition made by CPC is justified when the assessee claims that the reporting in the return form was erroneous and the CIT(A) ought to have allowed the claim despite the error.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 11,Section 80G,Section 12AA,Section 264(1)

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Income Tax Appellate Tribunal, “D” BENCH MUMBAI

Before: SHRI SATBEER SINGH GODARA & SHRI GIRISH AGRAWAL

Hearing: 10.07.2024Pronounced: 23.07.2024

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of Ld. CIT(A), Bengaluru vide order no. ITBA/APL/S/250/2023-24/1061184670(1), dated 20.02.2024 passed against the Intimation order by Assistant Director of Income Tax, Centralised Processing Centre, Bengaluru (CPC), u/s. 143(1) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 28.07.2023 for Assessment Year 2022-23. 2. The sole contention of the assessee is in respect of addition of Rs.5,36,25,783/- by CPC without appreciating the fact of erroneous reporting by the assessee in the return filed by it. Further, assessee contend

The order continues below.

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