2021 (2) TMI 571

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....l of appellant company and retaining disallowance of Rs. 4,82,677/-in the order passed by Ld. Deputy Commissioner of Income Tax Circle-n(2) New Delhi u/s 143(3) of the Income Tax Act, 1961. 2. That Ld. CIT (Appeal)-35 New Delhi grossly erred in law and on facts while sustaining a disallowance of Rs. 4,82,677/- treating a business expenditure debited under the head "Can-viroment Expenses A/c" as "Corporate Social responsibilities" expenditure. 3. That the order passed by the Ld. CIT (Appeal) New Delhi, being erroneous in law and on facts to the extent of aforesaid disallowance. 4. The appellant craves leave to add or amend any ground of appeal. 2. Briefly stated facts of the case are that the assessee was engaged in the business of ma....

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....e of Expenses Amount In IN R 31/05/2013 Association Fee for conducting event known as Canviroment Week 35,000 01/06/2013 Conveyance expenses 1600 23/08/2013 Media Covering expense 30,899 09/09/2013 Website maintenance expenses www. canvironmentweek. com 15,730 11/09/2013 Sponsorship expenses 2,06,180 22/11/2013 Bus Hiring for event 10,100 23/11/2013 Media Expense 35,955 30/11/2013 Auditorium fee 49,618 04/03/2014 Health Camp for Rig Packers 97,595   Total 4,82,677 6. According to the assessee, above expenditure was related to promotion and spreading awareness about sustainability and environmentally friendliness of metal packaging. The funds were also used to uplift the lives of rag p....

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....' expenses having details as under:- Date of voucher Nature of expenses Amount 14.07.2011 Website expenses 27,575 08.12.2011 Health check-up of Rag Pickers 37,303 26:12.2011 Film Making 1,35,000 12.01.2012 Organizing Can-Viroment Week Programme 13,22,970   Total 15,22,874 18. So, we are of the considered view that keeping in view the totality of the aforesaid circumstances, the Id. CIT(A) has rightly deleted the disallowance made by the AO on account of CSR by following the decision rendered by Hon'ble Karnataka High Court as well as following the rule of consistency. So, ground no. 2 is determined against the Revenue. " The issue in the present Assessment Year is also identical. The Assessing Officer a....