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Judgment
This assessee’s appeal for Assessment Year 2014-15 arises against the Addl./JCIT( A)-6, Kolkata’s DIN & order No. ITBA/APL/ S/250/2025-26/1082436573(1) dated 10.11.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the p arties at length. Case file perused.
Coming to the assessee’s sole substantive grievance claiming section 80G deduction of Rs.23,72,838/-, the learned CIT(A) appears to have upheld the Assessing Officer’s action denying the same as under:
“5 .1 I have carefully gone t hrough the Intimation u/s 143(1), the grounds of appeal and submissi on made by the appellant i n t his regard. Briefly stati ng fac ts of t he case is that the appellant filed ret ur n of i ncome which was processed u/s 143(1) by CPC m aki ng cer tai n adj ustments over and above the returned i nc ome. The only issue i nvolved i n this cas e is that the appellant whic h is a Trust had claimed deductio n u/s 80G of the Act in t he return of i ncome which was disallo wed i n t he Inti mation u/s 143(1 ).
5.2All the grounds of appeal r aise d by the appella nt are agai nst disal lowance of deduction u/s 80G of the I.T. Act Facts i nvolved in the iss ue is that the appella nt had filed return of income i n ITR -7 claimi ng that i t is register ed u/s 12AA of the Act H owever , no applicati on of funds as required as pe r secti on 11 of the Act was reported and ther efore while processing the return u/s 143(1), AO, CPC taxe d the entire recei pts discl os ed in ret urn. Exami nation of r eturn of inc ome revealed that ori gi nal return was filed on 29.07.2014 and a rectified ret urn was filed on 23.09.2015 in whic h the appella nt claimed as register ed u/s 12A of the Act by certi ficate dat ed 11.03.1974. Gr oss rec eipts was disclos ed at Rs.23,72,838/-. Howe ver, at clause 9 of Part B-TI, where the amount applied to chari table activities is requi red to be given, the appel lant r eported nil application. B ut t hen deduction was claimed under chapter VIA at claus e 24 of the said sc hedul e for the amount of Rs.23,72,838/-. Dur ing the appellate proc eedi ngs, the app ellant clai med tha t although it was not registered u/s 12A, but it was eligibl e f or cl aimi ng deduc tio n u/s 80G of t he Act towards donation paid to other institutions. Havi ng analys ed t he facts, I fi nd t hat the appellant committed mistakes one after anot her - 1s t it filed return i n ITR-7 whic h it was not el igibl e for , then it stated in ITR that i t was register ed u/s 12A by cer tificat e dat ed 11.03.1974 whi ch was non-existent and then disclosed nil amount towards applicatio n of funds required u/s 1 1 of the Act . AO , CPC was therefore j ustifi ed i n disallo wing t he exempti on u/s 11 of the Act and bri ngi ng i nto t ax the entire rec eipts of Rs.23,72,838/-. The appeal is t her efore dismissed. ”
Suffice to say, the Revenue could hardly dispute that neither the assessing nor the lower appellate authority has examined the assessee’ s section 80G deduction claim wherein it appears to have filed the corr esponding details of donations made to the alleged approved institution. That being the case, this tr ibunal is of the considered view that the instant issue requires the learned assessing authority independent adjudicatio n/verification as to whether the impugned claim involves donation made to an approved trust or society or bodies or not, as the case may. The assessee’s instant so le substantive ground is accordingly restored back to the learned Assessing Officer for his afresh ap propriate adjud ication, w ithin three effective opportunities subject to a r ider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered according ly.
This assessee’s appeal is allowed for statistical purposes.