2026 (5) TMI 1009

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....mbhare, Sr. DR ORDER This is an appeal filed against the order dated 01-12-2025 passed by Office of the Commissioner of Income Tax, Appeal ADDL/JCIT (A)-5 Kolkata for the assessment year 2016-17. 2. The grounds of appeal are as under:- "1. Learned CIT(A) has erred in law and facts in confirming the order of ADIT, CPC for rejecting application under section 154 for rectification o....

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....is made. 4. Learned CIT(A) has erred in law and facts in not considering the ground of appellant of considering corpus donation of Rs. 22,28,500/- as capital receipts. 5. Learned CIT(A) has erred in law and facts in not considering the additional ground of appellant for giving relief of incorrect tax computed of Rs. 50,867/- by way of tax of Rs. 40,735/- and interest Rs. 10,132/-....

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....n 154 of the Act dated 06-01-2020, the assessee filed an appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. A.R. submitted that the assessee has claimed corpus donation of Rs.22,28500/- under Section 11(1)(D) in return of income filed on 23-03-2018. The application under Section 12A was decided by the CIT(A) exemption on 08-02-2018 and the said order has grant....