Vindhya Trust vs. DCIT
Case No: ITA No. 4328/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench 'A'
Bench: Delhi Bench 'A'
Date: 2/25/2026
Parties Involved
appellantVindhya Trust
respondentDCIT, Circle 49(1)
Facts Summary
The assessee, Vindhya Trust, filed its return of income for A.Y. 2018-19 declaring total income at Rs. 3,53,51,770/-. The case was selected for limited scrutiny under CASs. The Assessing Officer disallowed the deduction claimed by the assessee under Section 57(iii) of the Act amounting to Rs. 66,63,833/- and added this amount to the total income. Aggrieved, the assessee appealed before the CIT(A) who upheld the AO's action. The assessee then filed an appeal before the ITAT.…
Decision in favour of
Assessee
Legal Issues
- 1. Denial of deduction under Section 57(iii) of the Act for donations paid.
Precedents Relied Upon
3 precedents cited in this judgement.