2026 (5) TMI 95

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....r referred to as the 'CIT(A)'] whereby Learned CIT(A) had dismissed the appeal against the Rectification Order, dated 15/03/2023, passed under Section 154 read with Section 143(3) of the Income Tax Act, 1961 [hereinafter referred to as 'the Act'], for the Assessment Year 2017-2018. 2. The Assessee has raised following grounds of appeal: "1. 1. The impugned order of the learned Assessing Officer in so far as it is against the appellant is opposed to law, weight of evidence, natural justice, probabilities, facts and circumstances of the Appellant's case. 2. The learned Commissioner of Income-Tax ought to have given opportunity adhering the principles of natural justice and pass the order on merits rather dismissing the ap....

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.... is eligible for deduction under section 80G of the Act even if the same forms part of CSR expense of the Appellant, under the facts and circumstances of the case. 8. The order passed under section 154 of the Act by the learned Authorities below is bad, illegal and without jurisdiction as the allow ability of donation under section 80G of the Act is matter of legal interpretation and cannot be termed as mistake apparent from record, under the facts and circumstances of the case." 3. The relevant facts in brief are that the Assessee is a company engaged in the business of providing Information Technology Enabled Services. For the Assessment Year 2017-2018, the Assessee filed its original return of income on 16/11/2017 declaring t....

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....omoting children education (at the rate of 50%). Thus, deduction of INR.9,30,000/- was claimed by the Assessee under Section 80G of the Act in respect of donation of INR.14,30,000/-. 9. During the course of hearing the Learned Authorized Representative for the Assessee had placed reliance upon following decisions of the Coordinate Benches of the Tribunal cited before the Learned CIT(A) and stated in the statement of fact accompanying Form 35: - JMS Mining (P.) Ltd. v. Principal Commissioner of Income-tax, Kolkata-2 (2021) 130 taxmann.com 118 (Kolkata - Trib.) - Goldman Sachs Services Pvt Ltd v JCIT [IT(TP) A No. 2355/Bang/2019 - M/s. FNF India Pvt. Ltd. vs. ACIT (ITA No.1565/Bang/2019), - National Seed....