2025 (2) TMI 1706

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.... ORDER PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned order dated 24/06/2024, passed by the learned Commissioner of Income Tax (Appeals)-4, Kolkata, ["learned CIT(A)"], for the assessment year 2018-19. 2. During the course of hearing, the Registry has pointed out that there is a delay of 17 days in filing the present appeal by the assessee. While going th....

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....e delay of around 6 days in filing appeal and kindly allow her to file the appeal with around 6 days of delay. The assessee will be pleased to furnish such other details as may be required in this regard. Prayer: Delay in filing of appeal may kindly be condoned and the assessee may kindly be permitted to file the appeal." 3. In view of the above, delay is hereby condoned. 4....

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....istered under The Society Registration Act, 1860. The society is running educational institutions. The assessee, for the year under consideration, filed its returned of income on 25/03/2019, and also filed return of income in Form no.ITR-7. In the return total receipt of Rs. 1,12,11,272, and expenditure of Rs. 1,08,58,949, was shown. The balance amount being loss than 15% of receipt was also claim....

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.... as deduction from the receipt to arrive to arrive at net income. The assessee, by way of another written submissions, challenged the disallowance of expenses made by the Assessing Officer/CPC while passing order under section 143(1)(a) of the Act. The Assessing Officer/CPC while considering the submissions of the assessee, rejected the claim of allowability of expenditure. The learned CIT(A) held....