2025 (5) TMI 1164

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....artment : Shri Ravikant Kumar Chaudhary, Sr. DR ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal of Revenue is against order dated 03.09.2024 of the Learned Commissioner of Income-Tax(Appeals)/National Faceless Assessment Centre (NFAC), Delhi (hereinafter referred as 'Ld. CIT(A)') arising out of order dated 24.09.2022 of the Assessment Unit (hereinafter referred as "Ld. AO") under Secti....

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....d. Replies were submitted by the assessee. Ld. AO through order dated 24.09.2022, made additions of Rs. 16,91,620/- in respect of Education Cess Rs. 5,00,00,000/- in respect of disallowance under Section 14A and Rs. 4,25,000/- in respect of disallowance of claim of deduction under Section 80G of the Act. 4. Against order dated 24.09.2022, assessee filed appeal before the Ld. CIT(A) which was pa....