2022 (5) TMI 523

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...., AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-20, Kolkata [hereinafter referred to as 'CIT(A)'] dated 25.10.2021 for the assessment year 2013-14. 2. The only issue raised by the assessee is against the order of Ld. CIT(A) confirming the addition of Rs. 5,00,000/- as made by the AO towards donation given by the assessee. 3. The fac....

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....e profit and loss account and therefore the order passed by the AO is not correct. However the contention of the assessee did not find favour with the ld CIT(A) and he also confirmed the order of AO nevertheless the Ld. CIT(A) observed in para 3.3. of the appellate order that the assessee has not claimed the said expenditure in the profit and loss account but claimed deduction u/s 80G(5) amounting....