PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA
In the result, the appeal filed by the assessee is allowed
ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13
Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)
For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263
68,375/-.
(20) On perusal of the P&L account, it is seen that you have debited an amount of Rs. 6,86,000/- as donation. Donation is not an expense incidental to business. You are hence directed to explain as to why it should be allowed to be debited. You are also directed to furnish copy of 80G certificate
