2026 (2) TMI 638

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....: Ms. Kinjal Shah, CA For the Respondent : Ms. Ketaki Desai, Sr DR ORDER PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the assessee against the order dated 18.09.2025 passed by the Ld. Addl/JCIT (A)-4, Mumbai ("Ld. CIT(A)" for short), under Section 250 of the Income-tax Act, 1961 ("the Act" for short) for Assessment Year 2019-20. 2. The assessee has taken the fol....

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....nce it is filed on 7/5/2021 i.e before the AO passed rectification order u/s. 154 on 19/8/2024, thus, the same is filed in the course of the assessment proceedings and therefore the CITA ought to have granted credit for Rs. 99,187/-as correctly claimed in the course of the assessment proceedings." 3. Briefly stated, the facts of the case are that the return of income filed by the assessee was p....

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....see is now in further appeal before the Tribunal. Ground No.1 4. The assessee has claimed Rs. 45,148/- being the donation given to an eligible trust and claimed deduction under Chapter VIA of the Act. On perusal of the donation receipts placed on record, we are satisfied that the assessee is eligible for the said deduction. Accordingly, the deduction of Rs. 45,148/- is directed to be allowed....