ITA 1830/BANG/2026

Parties Involved

Facts Summary

The assessee, a public charitable trust, filed its return of income for the assessment year 2024-25, declaring gross income of ₹ 1,10,81,190. After claiming exemptions and deductions, the assessee declared its total income at ₹ Nil. The return was processed by the CPC, which computed the total income at ₹ 15,99,570, after making disallowances of ₹ 10,80,887 under section 40(a)(ia) and ₹ 5,18,678 under section 40A(3) of the Income Tax Act, 1961. The assessee appealed against the CPC's order, arguing that the disallowances were already made while computing the net application of income and that the CPC's disallowances resulted in double disallowance.…

Legal Issues

• 1. Whether the order passed by the learned Additional/Joint Commissioner of Income Tax (Appeals), Agra, under section 250 of the Income Tax Act, 1961, is opposed to law, weight of evidence, natural justice and preponderance of probabilities on the facts and circumstances of the Appellant's case.
• 2. Whether the adjustments made vide intimation issued under section 143(1) of the Act is non est and bad in law on the facts and circumstances of the case.
• 3. Whether the learned CIT(A) erred in law and on facts in upholding the disallowance of Rs. 10,80,887/- on account of non-deduction of TDS on payments made to certain persons under section 40(a)(ia) of the Act on the facts and circumstances of the case.
• 4. Whether the learned CIT(A) erred in law and on facts in upholding the disallowance of Rs. 5,18,678/- as expenditure paid in cash under section 40A(3) of the Act on the facts and circumstances of the case.

Judgment Outcome

Decided in favour of Assessee.

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