INGLORIOUS FILMS LLP,MUMBAI vs. INCOME TAX OFFICER, MUMBAI
In the result, the Assessee’s appeal is allowed for statistical purposes
ITA 6624/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Feb 2026AY 2020-21
Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2020-21 Inglorious Films Llp, Income Tax Officer, Unit No.301, 3Rd Floor, Crescent Wrqh C23, Maharshi Karve Royale, Veera Desai Road, Off Rd., New Marine Lines, Vs. New Link Road, Oshiwara, Aayakar Bhawan, Andheri – West, Mumbai – Churchgate, Mumbai – 400053. 400020. Pan –Aaffi0742Q (Appellant) (Respondent) Present For: Assessee By : Mr. Aamod Prabhudesai, Ca Revenue By : Shri Virabhadra Mahajan, (Sr. D.R.) Date Of Hearing : 22.01.2026 Date Of Pronouncement : 12.02.2026 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 20.08.2025, Impugned Herein, Passed By Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2020-21. 2. In The Instant Case, The Assessee Challenged The Rectification Order Dated 07.03.2023 Under Section 154 Of The Act By Filing First Appeal Before The Ld. Commissioner Claiming Deduction On Donation Of Rs.5,00,000/- Under Section 80(G) Of The Act. The Ld. Commissioner Dismissed The Said Appeal By Considering The Peculiar Facts & Circumstances, Specific To The Effect That The Assessee 2 Inglorious Films Llp Cannot Claim Any Deduction (Herein Deduction Under Section 80(G) Of The Act) At The Appellate Stage, When The Same Has Not Been Claimed In The Original Return Of Income, Without Revising Itr Within Stipulated Time & Therefore, He Is Constrained Not To Allow This Claim Of Deduction At This Stage.
For Appellant: Mr. Aamod Prabhudesai, CAFor Respondent: Shri Virabhadra Mahajan, (SR. D.R.)
Section 154Section 250Section 80
…ioner against that order and in that appellate proceedings, lodged a fresh claim qua deduction under Section 80(G) of the Act. The Assessee’s Counsel somehow relied on various judgments including in the cases of National Thermal Power Co. Ltd. Vs. CIT (1998) 229 ITR 338 (SC) and CIT Vs. Pruthvi Brokers and Shareholders Pvt. Ltd. (2012) 349 ITR 336 (Bombay High Court) and claimed that the Assessee can make fresh claims before the appellate authorities, even otherwise by way of filing original or revised return of income. Fresh claims also include cases, where the ground though available, when the return was filed…
