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2024 (4) TMI 130 - ITAT MUMBAIDisallowance as per order u/s 144C - default in filling of form 35A - Expenditure pertaining to stamp duty and registration charges in respect of society transfer fees paid by the assessee out of the aforesaid capital gain amount disallowed - as per AO assessee has not furnished the supporting document regarding making payment of aforesaid expenditure claimed by the assessee - assessee objection filed before DRP rejected on the ground that original form no. 35A was non signed by the authorized representative and the fresh form no. 35A filed by the assessee cannot be considered because it was filed beyond time HELD THAT:- Assessee has made correction in the form 35A which cannot be treated as filed beyond time limit, therefore, we don’t find any justification in the finding of the DRP for treating the form 35A as not filed. On merit we find that the assessing officer has not considered that assessee has actually incurred the expenses pertaining to stamp duty and registration charges and society transfer charges as per the terms and conditions of the agreement and evidence of payment as reflected in the copy of bank statement, therefore, we direct the assessing officer to allow the claim of the assessee after verification of the copy of agreement and copy of bank statement filed by the assessee. Accordingly, the appeal of the assess is allowed.
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