2026 (7) TMI 794

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....12.2025, for the assessment year 2014-15. The assessee has raised following grounds of appeal 1. The Learned Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), ["CIT(A)"] erred in upholding the action of the Deputy Commissioner of Income Tax, Range 14(1)1, Mumbai, (hereinafter referred to as the "Assessing Officer") in disallowing, the advertising and business promotion expense amounting Rs. 1,04,637/- under section 37(1) on adhoc basis, on the ground that the appellant failed to prove that expenditure was wholly and exclusively incurred for the purpose of business. 2. The CIT(A) erred in upholding the action of the Assessing officer in disallowing of claim of deduction under section 80G, amounti....

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....assessee has not provided any credible and independently verifiable supporting evidence. In the absence of verifiable evidence, the AO disallowed only 1.00% of aggregate of such expenses i.e. Rs. 1,04,637/-. 3. The AO further noted that, the assessee has shown donation aggregating of Rs. 23,50,000/-. The assessee claimed 50% of deduction under Chapter VI-A of the Act. The assessee was asked to furnish the details and substantiate the claim with documentary evidence. The AO noted that, the assessee failed to produce documentary evidence in the form of original donation receipt. The AO thereby disallowed Rs. 11,75,000/-. 4. Aggrieved, by the additions of the Assessment Order, the assessee filed an appeal before the Ld.CIT(A). Before the....

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....ay Charities Trust No. 03 and Rs. 7,50,000/- of Asian Heart Institute and not furnished any receipt of Saurashtra Medical & Education Charitable Trust, but failed to furnish corresponding bank statement. The actual disbursement and genuineness of donation cannot be verified in absence of such documents. Further aggrieved, the assessee has filed the present appeal before the Tribunal. 6. We have heard the submission of Learned Authorised Representative ('Ld. AR') for the assessee and Learned Senior Departmental Representative ('Ld. Sr. DR) for the revenue. Ground No.1, relates to 1.00% disallowance of advertisement and sale promotion expenses. The Ld. AR of the assessee submits that, the AO has accepted 99% of the expenses and disallowed ....

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....e have considered the rival submissions of both the parties and have gone through the orders of lower authorities carefully. Ground No. 01 relates to disallowance of advertisement and sale promotion expenses. We find that the AO had made a disallowance of 1.00 % of aggregate of advertisement and sale promotion expenses by taking view that, the assessee has failed to furnish the name, address, PAN No. of the persons and nature of services rendered by them. We find that, before Ld.CIT(A), the assessee raised the plea that, the AO made disallowance of 1.00% without bringing any material on record, that the expenses are not genuine. We find that, the assessee has not discharged its primary onus in furnishing name, address and other details desp....