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133 results for “disallowance”+ Section 80G(5)clear

Sorted by relevance

Mumbai470 Delhi291 Pune198 Ahmedabad133 Kolkata133 Bangalore120 Chennai107 Jaipur52 Hyderabad44 Chandigarh26 Indore25 Lucknow21 Surat14 Rajkot12 Cuttack11 Ranchi9 Raipur7 Visakhapatnam6 Cochin6 Jodhpur5 Nagpur4 Amritsar3 Telangana2 Allahabad1 Dehradun1 Guwahati1 Punjab & Haryana1 SC1 Jabalpur1 Karnataka1 Agra1 Panaji1

Key Topics

Section 80G99 Section 14A60 Disallowance47 Deduction46 Addition to Income43 Section 143(3)42 Section 35(1)(ii)38 Section 12A31 Section 26327 Section 271(1)(c)

M/S JMS MINING PVT. LTD,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 146/KOL/2021[2016-17]Status: DisposedITAT Kolkata22 Jul 2021AY 2016-17

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Section 135Section 143(3)Section 263Section 263(1)Section 37Section 80G

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. In terms of Section 135(5) of the Act read with Section 80G

INDIAN LEATHER TECHNOLOGISTS' ASSOCIATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA , KOLKATA

Showing 1–20 of 133 · Page 1 of 7

24

Transfer Pricing15

In the result, the appeal of assessee is allowed

ITA 1634/KOL/2017[-----]Status: DisposedITAT Kolkata11 Jul 2018

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

section 80G(5) of the Act and thus he rejected the assessee’s application seeking approval u/s. 80G of the Act. Aggrieved, assessee preferred an appeal before us. 4. We have heard rival submissions and gone through the facts and circumstances of the case. We note that the assessee association came into existence on 14.08.1957. The assessee association got registered

M/S MERINO PANEL PRODUCTS LTD.,KOLKATA vs. PCIT-2, , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 922/KOL/2024[2018-19]Status: DisposedITAT Kolkata24 Feb 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit-2, M/S Merino Panel Products Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcm5672Q Pcit-2, M/S Merino Industries Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaacc9186C Assessee By : Shri Shyam Sundar Jha, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 05.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: Shri Shyam Sundar Jha, ARFor Respondent: Shri Subhendu Datta, DR

Section 143Section 143(3)Section 263Section 80G

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. In terms of Section 135(5) of the Act read with Section 80G

M/S MERINO INDUSTRIES LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 923/KOL/2024[2018-19]Status: DisposedITAT Kolkata24 Feb 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit-2, M/S Merino Panel Products Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcm5672Q Pcit-2, M/S Merino Industries Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaacc9186C Assessee By : Shri Shyam Sundar Jha, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 05.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: Shri Shyam Sundar Jha, ARFor Respondent: Shri Subhendu Datta, DR

Section 143Section 143(3)Section 263Section 80G

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. In terms of Section 135(5) of the Act read with Section 80G

SREI EQUIPMENT FINANCE LIMITED,KOLKATA vs. DCIT, CIRCLE 11(1), , KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 1019/KOL/2025[2018-2019]Status: DisposedITAT Kolkata15 Sept 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Srei Equipment Finance Commissioner Of Income-Tax Limited (Appeals), 86C, Vishwakarma, National Faceless Appeal Vs. Topsia Road (South), Topsia, Centre, Delhi Kolkata-700046 (Appellant) (Respondent) Pan No. Aakcs3431L Assessee By : Shri S.K. Tulsiyan & Miss Lata Goyal, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 15.09.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Sanat Kumar Raha, DR

Section 115JSection 135Section 45Section 45ISection 80G

disallowed substantial portion of donation under Section 80G of the Act on the ground that donations were not in the nature of voluntary contribution as required under CSR Policy. Further the Assessing Officer has allowed the contribution to PM National Relief Fund under Section 80G of the Act as it was a direct contribution to the Government. No other inferences

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

section 80G of the Act, which is squarely applicable to the facts of the instant case. 5. Disallowance of deduction

M/S TDK INDIA PRIVATE LIMITED,KOLKATA vs. DCIT CIRCLE 11(1), KOLKATA, DELHI AND KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 2565/KOL/2024[AY 2021-22]Status: DisposedITAT Kolkata05 Dec 2025

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm M/S Tdk India Private Limited Dcit, Circle 11(1), Kolkata Wbidc Growth Centre, Kulia Aayakar Bhawan, P-7 Kanchrapara Road, Po Ns Chowringhee Square, Sanatorium,Kalyani, Nadia, Vs. 6Th Floor, Roomno.18, Kolkata-741251, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaaci6950Q Assessee By : Shri Arjit Chakraborthy, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 14.11.2025 Date Of Pronouncement: 05.12.2025

For Appellant: Shri Arjit Chakraborthy, ARFor Respondent: Shri S.B. Chakraborthy, DR

5. The issue raised in ground no. 29 is against the disallowance of Donation made as a part of CSR Activity. 5.1. During the previous year under consideration, the appellant made following donations eligible for deduction under section 80G

BRITANNIA INDUSTRIES LTD,KOLKATA vs. DCIT, CIR-7(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 461/KOL/2023[2018-19]Status: DisposedITAT Kolkata14 Dec 2023AY 2018-19

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 461/Kol/2023 Assessment Year: 2018-19 Britannia Industries Ltd. Dy. Cit, Circle-7(1), Kolkata 5/1A, Hungerford Street Vs Shakespeare Sarani Kolkata - 700017 [Pan: Aabcb2066P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kush Kanodia, A/R Revenue By : Shri Subhendu Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 19/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 14/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 24/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. For That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Failed To Appreciate That The Appellant Had Suo Moto Computed & Disallowed Sum Of Rs.14,10,610/- Which Inter Alia Included Sum Of Rs.14,19,009/- Computed In Terms Of Rule 8D(2)(Ii) Being 1% Of The Value Of Tax Free Investments & Therefore The Ao Had Factually Erred In Holding That The Aforesaid Voluntary Disallowance Represented Disallowance Offered By Way Of Direct Expenditure U/S 14A Read With Rule 8D(2)(I) & Thereby Wrongly Computed Further Disallowance Of Rs.13,32,000/- In Terms Of Rule 8D(2)(Ii).

For Appellant: Shri Kush Kanodia, A/RFor Respondent: Shri Subhendu Datta, CIT, D/R

Section 115Section 14ASection 250Section 35Section 45Section 80G

disallowed in the computation of income. Now, Section 80G of the Act comes into play if any of the donations is eligible for deduction u/s 80G of the Act. It is not in dispute before us that the organizations to which the alleged donation has been given are registered u/s 12A of the Act holds the approval of Section 80G

ALLAHABAD BANK,KOLKATA vs. ADD.CIT,RANGE-6, KOLKATA, KOLKATA

In the result the appeal of the revenue is dismissed

ITA 1199/KOL/2012[2008-2009]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-2009

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2008-09

For Appellant: Shri Barun Kumar Ghosh & Shri Piyush Dey, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT(DR)

Section 28Section 36Section 36(1)Section 36(1)(viia)

disallowed an amount of Rs.7,38,9001- holding that the same was not claimed in the income tax return u/s 80G and 35AC of the Income-tax Act, 1961, by observing as follows:- "The assessee included a sum of Rs.7,38,900/- paid as donation under the head 'other expenditures '. The assessee bank did not clam deduction u/s 80G either

DDIT (E) - I,KOLKATA, KOLKATA vs. SASHA ASSOCIATION FOR CRAFT PRODUCTS, KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 914/KOL/2013[2008-2009]Status: DisposedITAT Kolkata27 Apr 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 Ddit(E)-I, 5Th Floor, V/S. Sasha Association For 10B, Middleton Row, Craft Products Kolkata-700 071 Ic, Chahatu Babu Lane, Kolkata-700 014 [Pan No.Aabts 5580 N] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 11Section 11(2)(b)Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 13(3)Section 143(3)

disallowed the exemption benefit available to the assessee in Section 11 of the Act for the ITA No.914/Kol/2013 A.Y. 2008-09 DIT(E)- Kol. v. Sasha Asso. For Craft Products. Page 5 reason that the investment made by the assessee in the shares of the Private Limited Company is in contravention of the provisions of that Section 11(5

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

ITA 1854/KOL/2016[2012-13]Status: DisposedITAT Kolkata13 Feb 2023AY 2012-13

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

disallowance, does not have any application in computation of book profits under section 115JB of the Act. 5. That on the facts and in the circumstances of the case, the Ld. AO erred in considering capital gains amounting to Rs 1,36,025/- twice in the gross total income of the Appellant. 6. That on the facts

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

ITA 1899/KOL/2017[2013-14]Status: DisposedITAT Kolkata13 Feb 2023AY 2013-14

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

disallowance, does not have any application in computation of book profits under section 115JB of the Act. 5. That on the facts and in the circumstances of the case, the Ld. AO erred in considering capital gains amounting to Rs 1,36,025/- twice in the gross total income of the Appellant. 6. That on the facts

DIAMOND BEVERAGES PVT. LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, appeal of the assessee is allowed

ITA 208/KOL/2022[2017-18]Status: DisposedITAT Kolkata06 Jul 2022AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 208/Kol/2022 Assessment Year: 2017-18 Diamond Beverages Private Limited Pr. Cit, Kolkata - 2 P-41, Taratala Road Vs Taratala Kolkata – 700 088 Pan : Aabcd3346C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : S. Agarwal, Aca Revenue By : Md. Ghayas Uddin, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 06/07/2022 आदेश/O R D E R Per Shri Rajpal Yadav:

For Appellant: S. Agarwal, ACAFor Respondent: Md. Ghayas Uddin, CIT, D/R

Section 143Section 143(2)Section 263Section 263(1)Section 37Section 80G

disallowed the CSR expenditure but claimed it u/s 80G of the Act because the trust and institutions to which the amounts were paid, were already enjoying benefits of registration u/s Section 80G. Therefore, according to the assessee the donations made by it will qualify for claim of deduction u/s 80G of the Act. Accordingly, 50% of the expenditure was claimed

ACIT, CIRCLE - 4(1), KOLKATA, KOLKATA vs. M/S. M.K. SHAH EXPORTS LTD.,, KOLKATA

In the result, the appealof the Revenue (ITA No

ITA 1974/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Nov 2018AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSaurabh Kumar, Addl. CIT (Sr. DR)

Section 143(3)Section 37Section 80GSection 92C

5)(v) has been cancelled by the Income Tax Department. Under these circumstances the deduction under section 80G of the Act cannot be denied to the assessee company.We also note that subsequent to the donation, the withdrawal of benefit or cancellation of certificate of section 80G in the hands of the payee would not affect the interest of the assessee

M/S. M. K. SHAH EXPORTS LTD,,KOLKATA vs. ACIT, CIRCLE-4(1), KOLKATA, KOLKATA

In the result, the appealof the Revenue (ITA No

ITA 1903/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Nov 2018AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSaurabh Kumar, Addl. CIT (Sr. DR)

Section 143(3)Section 37Section 80GSection 92C

5)(v) has been cancelled by the Income Tax Department. Under these circumstances the deduction under section 80G of the Act cannot be denied to the assessee company.We also note that subsequent to the donation, the withdrawal of benefit or cancellation of certificate of section 80G in the hands of the payee would not affect the interest of the assessee

DCIT, CENTRAL CIRCLE - VII, KOLKATA, KOLKATA vs. M/S. THE HOOGHLY MILLS CO. LTD., KOLKATA

In the result the appeal of the assessee is allowed for statistical purposes

ITA 601/KOL/2011[2006-07]Status: DisposedITAT Kolkata08 Apr 2016AY 2006-07

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

For Appellant: Shri S.Jhajharia, FCA &For Respondent: Shri Ashok Kumar, Addl.CIT, Sr.DR

Section 40A(7)(b)

Section 40A(7)(b)(i) of the Act would be applicable which permit the claim revenue's in respect of the provision made for ascertained liability in respect of employees retired during the year. In view of the above, we allow ground Nos. 4 and 5 of the appeal by reversing the orders of the authorities below.” Respectfully, following

D.C.I.T CIR - 3(1), KOLKATA vs. M/S THE PEERLESS GENERAL FINANCE & INVESTMENT CO LTD, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1470/KOL/2019[2015-16]Status: DisposedITAT Kolkata05 Dec 2019AY 2015-16

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Ita No. 1469 & 1470/Kol/2019 Assessment Year: 2013-14 & 2015-16 Deputy Commissioner Of Income Tax, Circle-12(1), Kolkata……………….………....…........Appellant Vs. M/S. The Peerless General Finance & Investment & Co. Ltd..................……………….…..Respondent 3, Esplanade East Kolkata – 700 069 [Pan : Aabct 3043 L] Appearances By: Shri Supriyo Pal, Jcit Sr. D/R, Appearing On Behalf Of The Revenue Shri S.K. Tulsiyan, Adv. & Subrata Dey, Ca, Appeared On Behalf Of The Assessee. . Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : December 5Th, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 14ASection 250

disallowance u/s 40(a)(ia) of the Income-tax Act, 1961 is warranted. Act, 1961 is warranted. I have gone through the order of the Id. A.O. and the I have gone through the order of the Id. A.O. and the submissions made by the assessee. It is the requirement of law that TDS can be submissions made

DCIT, CIRCLE - 3(1), , KOLKATA vs. M/S. THE PEERLESS GENERAL FINANCE & INVESTMENT CO. LTD.,, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1469/KOL/2019[2013-14]Status: DisposedITAT Kolkata05 Dec 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Ita No. 1469 & 1470/Kol/2019 Assessment Year: 2013-14 & 2015-16 Deputy Commissioner Of Income Tax, Circle-12(1), Kolkata……………….………....…........Appellant Vs. M/S. The Peerless General Finance & Investment & Co. Ltd..................……………….…..Respondent 3, Esplanade East Kolkata – 700 069 [Pan : Aabct 3043 L] Appearances By: Shri Supriyo Pal, Jcit Sr. D/R, Appearing On Behalf Of The Revenue Shri S.K. Tulsiyan, Adv. & Subrata Dey, Ca, Appeared On Behalf Of The Assessee. . Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : December 5Th, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 14ASection 250

disallowance u/s 40(a)(ia) of the Income-tax Act, 1961 is warranted. Act, 1961 is warranted. I have gone through the order of the Id. A.O. and the I have gone through the order of the Id. A.O. and the submissions made by the assessee. It is the requirement of law that TDS can be submissions made

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

ITA 1082/KOL/2025[2021-22]Status: DisposedITAT Kolkata26 Aug 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, &For Respondent: Shri Praveen Kishore, DR

Section 80Section 92C

5,46,07,611/- u/s 80G of the Act which was also duly certified by the tax auditor in Form 3CD. The assessee also filed full details before the learned AO including copy receipts and certificates u/s 80G etc. 016. According to the AO the assessee is not entitled to deduction u/s 80G of the Act in respect of expenditure

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

ITA 1081/KOL/2025[2020-21]Status: DisposedITAT Kolkata26 Aug 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, &For Respondent: Shri Praveen Kishore, DR

Section 80Section 92C

5,46,07,611/- u/s 80G of the Act which was also duly certified by the tax auditor in Form 3CD. The assessee also filed full details before the learned AO including copy receipts and certificates u/s 80G etc. 016. According to the AO the assessee is not entitled to deduction u/s 80G of the Act in respect of expenditure