2026 (5) TMI 882

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....ndent : Shri Swapnil Choudhari (Sr. AR) ORDER PER SAKTIJIT DEY, VICE PRESIDENT: The present appeal arises out of order dated 28.11.2025 of National Faceless Appeal Centre ('NFAC' for short), Delhi pertaining to the assessment year (A.Y. for short) 2020- 21. 2. When the appeal was called out, none appeared on behalf of the assessee despite notice. Taking note of the nature of dispute in....

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.... 5. For the assessment year under dispute, the assessee filed its return of income on 10.02.2021, declaring Nil income, after claiming deduction u/s. 10AA, 80JJA and 80G of the Act. The return of income filed by the assessee was selected for scrutiny. In course of assessment proceeding, while verifying the return of income, the Assessing Officer ('A.O.' for short) noticed that in the previous yea....

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....ng an appeal before ld. first appellate authority, however, it did not succeed. 8. We have heard ld. Departmental Representative ('ld. DR' for short) and perused the materials available on record. Insofar as, facts relating to the assessment in dispute are concerned, there is no dispute that while complying to its obligations under CSR, the assessee had paid an amount of Rs. 50 lacs to Ram Baja....