https://www.taxtmi.com/caselaws?id=779788 ITAT PUNE (AT) held that the CIT(A) erred in rejecting the assessee's claim for application of income and capital expenditure for charitable purposes where the audit report on Form 10B had been uploaded on 31.12.2019 prior to the impugned order and CPC's intimation under s. 143(1)(a). The Tribunal reversed the CIT(A)'s finding, allowed the grounds of appeal, and directed the JAO to admit and allow the charitable application and capital expenditure claimed. The assessee's appeal was allowed. en-us Fri, 10 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779788 ITAT PUNE (AT) held that the CIT(A) erred in rejecting the assessee's claim for application of income and capital expenditure for charitable purposes where the audit report on Form 10B had been uploaded on 31.12.2019 prior to the impugned order and CPC's intimation under s. 143(1)(a). The Tribunal reversed the CIT(A)'s finding, allowed the grounds of appeal, and directed the JAO to admit and allow the charitable application and capital expenditure claimed. The assessee's appeal was allowed. Case-Laws Income Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779788