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2022 (5) TMI 523 - AT - Income TaxAddition towards donation given by the assessee - assessee has not claimed the said expenditure in the profit and loss account but claimed deduction u/s 80G(5) - CIT(A) has given a finding that the assessee has failed to furnish the necessary documents in support of its claim and finally confirmed the addition justifying the order of AO - HELD THAT:- We note that the authorities below have miserably failed to appreciate the facts of the case correctly that the donation given by the assessee of Rs. 5,00,000/- was never claimed as expenditure by the assessee in the profit and loss account and therefore there is no question of making addition of the same as expenditure on donation as has been done by the AO and confirmed by the Ld. CIT(A). We note that though the Ld. CIT(A) noted that the assessee has not claimed any deduction as expenditure in the profit and loss account but confirmed the addition by giving contradictory findings. Under these circumstances, we are not in a position to concur with the conclusion reached by the Ld. CIT(A) and accordingly we set aside the order of Ld. CIT(A) by directing the AO to delete the disallowance - Decided in favour of assessee.
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