2025 (8) TMI 353

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.... Respondent : Shri V K Mangla, Sr. DR ORDER PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, vide order dated 28.08.2024 passed for the Assessment Year 2022-23. 2. The Assessee has taken the following grounds of appeal:- 1. The A.O. as....

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....nce u/s. 36(1)(iv) instead of section 36(1)(va) and it was not that the appellant company had not made any disallowance. It was only a technical and venial breach and mistake by the appellant company and there was no revenue loss, the disallowance was made but under wrong heading and the same should not be considered as default and disallowance to be made, since the same also leads to double disal....

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....unt, to the extent disallowable under section 36 due to non- fulfilment of condition specified in relevant clauses" at sub-para (f) under the heading of "Amount of contributions to a recognised provident fund [36(1)(iv)]" Rs. 58,153/- has been disallowed. 3. The A.O. as well as learned CIT(A) has erred on facts while not considering that in the intimation u/s. 143(1) under which section t....

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....in the intimation u/s. 143(1) and not allowing the rectification application filed by the appellant company is required to be allowed. 3. The assessee has filed adjournment application which has been rejected owing to the perusal of the facts as mentioned in the written submission filed by the assessee vide letter dated 09.12.2024. 4. We find that the A.O. as well as learned CIT(A) has erred....