https://www.taxtmi.com/caselaws?id=409137 The tribunal upheld the CIT(A)'s decision in both issues, emphasizing the proper consideration of facts and the unjust treatment by the Assessing Officer. The appeal of the Revenue was dismissed, and the order was pronounced on June 29, 2021. The tribunal found that the Assessing Officer wrongly considered unutilized grants as income and disallowed expenses incurred for charitable purposes. Additionally, the tribunal concluded that the CIT(A) appropriately called for a remand report and considered all relevant facts regarding the deletion of an addition made by the Assessing Officer due to lack of proper documentation. en-us Tue, 29 Jun 2021 00:00:00 +0530 Wed, 30 Jun 2021 08:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409137 The tribunal upheld the CIT(A)'s decision in both issues, emphasizing the proper consideration of facts and the unjust treatment by the Assessing Officer. The appeal of the Revenue was dismissed, and the order was pronounced on June 29, 2021. The tribunal found that the Assessing Officer wrongly considered unutilized grants as income and disallowed expenses incurred for charitable purposes. Additionally, the tribunal concluded that the CIT(A) appropriately called for a remand report and considered all relevant facts regarding the deletion of an addition made by the Assessing Officer due to lack of proper documentation. Case-Laws Income Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409137