2026 (4) TMI 960

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.... Sr. DR (Through VC) ORDER This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), [Addl/JCIT(A)], Kochi [for short CIT(A)] dated 15.01.2026, for assessment year 2021-22. 2. Shri R.S. Singhvi, CA appearing on behalf of the assessee submits that the assessee is a registered charitable society. The assessee filed its return of income for assess....

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....ined that the amount of foreign contribution has been duly reflected in the books as well as return of income, however, in the return of income, it was inadvertently shown at wrong place. The CPC completed the assessment after adding back the foreign contribution of Rs. 10,30,324/- 3. The assessee carried the issue in appeal before the CIT(A). The CIT(A) records that the assessee has reflected ....

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.... Both sides heard. Orders of the authorities below examined. The solitary issue in the instant appeal is with regard to addition of Rs. 10,30,324/- in respect of foreign contribution received by the assessee. It is an undisputed fact that the assessee has accounted foreign contribution in his books of account and has also reflected the same in the return of income filed for assessment year 2021-22....