TaxTMI 
TaxTMI 
2026 (9) TMI 317
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.... "1) Ground 1 a The Learned Principal Commissioner of Income Tax Mumbai 6 hereinafter referred as Principal Commissioner of Income Tax OR PCIT erred in passing Revision Order under section 263 of the Income tax Act 1961 and setting aside the Assessment Order passed under section 143(3) of the Act read with section 144B of the Act without fulfilling the twin conditions precedent to invoke the provisions of section 263 of the Act that the order passed by Assessing Officer is erroneous and the order is prejudicial to the interest of the revenue therefore the Revision Order passed under section 263 of the Act is illegal null bad in law without jurisdiction and ought to be quashed. 2) Ground 1 b The Principal Commissioner of Inco....
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....endent and without prejudice to each other. 6) Ground 5 The appellant craves liberty to add, to alter and/OR amend the grounds of appeal as and when given." 2. Brief facts of the case are as under:- Assessee filed its return of income on 07/11/2022 declaring total income of Rs. 2,65,65,270/-. The case was selected for complete scrutiny, inter alia, on account of large deduction claimed under Chapter VIA. The assessment was completed u/s 143(3) r.w.s. 144B of the Act vide order dated 09/03/2024, accepting the returned income. 2.1. Subsequently, the Ld.PCIT, on examination of assessment records, observed that the assessee had incurred CSR expenditure of Rs. 11,29,000/-, which had been added back while computing its business ....
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....l before this Tribunal. 3. Before us, the Ld.AR reiterated the submissions advanced before the Ld.PCIT. He submitted that the very issue was the subject matter of a specific enquiry by the Ld.AO during assessment proceedings. He submitted that during the assessment proceedings, the Ld.AO vide notice issued under section 143(1) raised specific query relating to the allowability of exemption under section 80. He relied on page 25 of the paper book and referred to question 2 to 5 which were specific to the allowability of 80 G in the hands of the assessee. The Ld.AR also referred to the reply filed in response to the notice placed at page 28 and 32 in respect of the same and the supportive evidences to substantiate the deduction. 3.1. Th....
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....nts and documentary evidences in support of the deduction. The assessee, in response thereto, filed its reply dated 21/09/2023 together with donation receipt, detailed note substantiating the claim u/s 80G of the Act and relevant bank extracts. 4.1. It is thus evident that the claim of deduction u/s 80G of the Act was specifically enquired into by the Ld. AO during the course of scrutiny assessment. The fact that the assessment order does not contain an elaborate discussion on the issue, by itself, cannot lead to the conclusion that no enquiry or verification was carried out, particularly when the relevant enquiry and response are borne out from the assessment records. 4.2. We further note that the coordinate bench, in the case of Her....