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Documents citing Sagar Ratna Restaurants Pvt. Ltd., New ... vs Acit, Circle- 22(1), New Delhi on 31 March, 2022

Lummus Technology Heat Transfer ... vs The Assistant Commissioner Of Income ... on 6 October, 2025

7.1 In ground No. 2 of appeal, the assassee has assailed disallowance of assessee's claim of deduction u/s.80G of the Act, in respect of contribution made to PM CARES Fund and PM NRF from the amounts set apart for CSR. In so far as the expenditure of Rs.1,98,27,369/- under CSR, the same is not under dispute. The assessee has placed on record receipts in respect of contribution towards PM CARES Fund and PM NRF. The assessee has claimed deduction in respect of contribution made towards PM CARES Fund and PM NRF. Both the said funds are eligible for deduction u/s. 80G of the Act. The coordinate Bench of Tribunal in the case of Cheil India (P.) Ltd. vs. DCIT (supra) while dealing with the similar issue placing reliance on the decision rendered in the case of Ratana Sagar P. Ltd. vs ACIT in ITA No. 2556/Del/2023 decided on 29.08.2024, held that where donations are made which are eligible for deduction u/s. 80G of the Act, the same should be allowed. The deduction u/s. 80G of the Act cannot be denied merely on the ground that the donation amount was from the amount set apart for CSR under mandatory provisions of the Companies Act and was not voluntary in nature. We find similar view has been expressed by the Tribunal in the case of Interglobe Technology Quotient (P.)
Income Tax Appellate Tribunal - Delhi Cites 17 - Cited by 0 - Full Document

Paschion Restaurants Private ... vs Assistant Commissioner Of Income Tax , ... on 26 June, 2025

2. Brief facts of the case are that in the present case, penalty of Rs.54,400/- was levied u/s 234E of the Act. Before us, the Ld. AR of the assessee submitted that ld. CIT(A) though had condoned the delay in filing the appeal, however, dismissed the appeal of the assessee by ignoring the fact that under identical circumstances late fee penalty levied for various other quarters of the year under appeal were deleted by Ld. CIT(A) vide order dated 28.12.2024. The copies of said orders are placed on record. He further submits that by following rule of consistency the penalty levied for the quarter for this quarter also deserves to be deleted. On merits, it is submitted that the provisions for levy of penalty u/s 234E was inserted w.e.f. 01.06.2015 and the quarter under appeal is much prior to that thus the said provisions are 2 IT No.1940/Del/2025 Paschion Restaurants Pvt. Ltd. vs. ACIT not applicable and therefore, even on merits no late fee could be levied. He prayed accordingly.
Income Tax Appellate Tribunal - Delhi Cites 1 - Cited by 0 - Full Document
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