TaxTMI 
TaxTMI 
2024 (10) TMI 694
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.... its return of income on 17/10/2019 declaring income of Rs. 28,98,24,424/-. The AO-CPC has passed the intimation order u/s 143(1) of the Income-tax Act, 1961 on 18.12.2019 by accepting the return of income filed by the assessee. The assessee subsequently filed appeal before the CIT(A)-3, Bengaluru by raising grounds that the assessee had failed to make claim certain business expenditures in the return filed by it, which was duly processed u/s 143(1) of the Act. After considering the grounds and submissions, Ld CIT(A) held that the claim of business expenses u/s 37 after processing the return of income seems a afterthought. He opined that the assessee can easily file the revised return of income if there is any discrepancy in the original re....
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.... CSR expenses disallowed u/s. 37(1) of the I.T. Act but are allowable u/s. 80G of I.T. Act and such deductions cannot be denied merely because the appellant has not claimed deduction in the return of income. Such claim is allowable in view of Article 265 of Constitution." 4. At the time of hearing, Ld AR made oral as well as filed a written submissions, the same is reproduced below: "Ground no 1 On deduction of the prior period expenditure of Rs. 3,98,388/- The tax audit report in para 27(b) (PB 10), shows that there is claim of prior period expenses pertaining to AY 2018-19 and the same has been suo moto add back by the appellant computing the taxable income (PB 18). This suo moto disallowance has been made by the appe....
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....0G of IT Act are as details below: Date Name of Trust Amount in (Rs.) 07.08.2018 Maharaja Agarsen Charitable Trust 20,00,000/- 09.08.2018 Maharaja Agarsen Charitable Trust 10,00,000/- 23.08.2018 Shri Agarsen international Hospital 25,00,000/- 18.12.2018 Maharaja Agarsen Charitable Trust 25,00,000/- 18.03.2019 Kheti Virasat Trust Mission 1,00,000/- Total amount of donation eligible for deduction u/s 80G of IT Act 81,00,000/- These facts can be verified from the copy of 80G Acknowledgment receipt enclosed as Annexure-6. Besides above, a donation of above Rs. 25,00,000/-was given to Mahatma Gandhi University of Medical Sciences and Technology, Jaipur as CSR contribu....
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.... ACIT (ITA No.1762/Bang/2019) Allegis Services (India) Pvt. Ltd v. ACIT (ITA No.1693/Bang/2019) National Seeds Corporation Ltd. v. ACIT (IT A No. 6794/De!/2014] Alubound Does India Pvt Ltd Vs DCIT (ITA No.3663/Mum/2023) Interglobe Technology Quotient Pvt Ltd (ITA No. 95/DEL/2024) Honda Motorcycle & Scooter India Pvt Ltd vs ACIT (ITA No. 1 523/Del/2022) Teradata India Pvt Ltd vs. DCIT (ITA No. 1248/Del/2022) Allowability of fresh claims in appeal not claimed as deduction in the return of income. From the facts stated above, the deduction/allowance raised in the above grounds are not claimed in the return of income but while processing the return of income, the department should have allowed these claims suo moto as....
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....y in the matter of claiming and securing reliefs and in this regard the Officers should take the initiative in guiding a taxpayer where proceedings or other particulars before them indicate that some refund or relief is due to him. This attitude would, In the long run, benefit the Department for if would Inspire confidence in him that he may be sure of getting a square deal from the Department. Although, therefore, the responsibility for claiming refunds and reliefs rests with assessees on whom it is imposed by law, officers should: - (a) draw their attention to any refunds or reliefs to which they appear to be clearly entitled but which they have omitted to claim for some reason or other; (b) freely advise them when appro....
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....ouch for the arithmetical error, detect the incorrect claim of expenses, losses, verify and cross check the claim made in the audit report, claim of deductions, cross verify the income declared in form 26AS or form 16A etc. The AO is not allowed to go beyond the above mandate given under section 143(1) of the Act. 6.1 We observe from the record that the assessee has received the intimation u/s 143(1) and its case was not selected for the regular assessment and also the time for revision of return also already elapsed. The assessee finds it easy to claim the same by filing the appeal before appellate authorities. Let us understand what are the possibilities available to make the fresh claim in case the assessee fails to make the claim in ....