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TMI Blog2022 (5) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... ition justifying the order of AO - HELD THAT:- We note that the authorities below have miserably failed to appreciate the facts of the case correctly that the donation given by the assessee of Rs. 5,00,000/- was never claimed as expenditure by the assessee in the profit and loss account and therefore there is no question of making addition of the same as expenditure on donation as has been done by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee against the order of the Commissioner of Income Tax(Appeals)-20, Kolkata [hereinafter referred to as CIT(A) ] dated 25.10.2021 for the assessment year 2013-14. 2. The only issue raised by the assessee is against the order of Ld. CIT(A) confirming the addition of Rs. 5,00,000/- as made by the AO towards donation given by the assessee. 3. The facts in brief are that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore the order passed by the AO is not correct. However the contention of the assessee did not find favour with the ld CIT(A) and he also confirmed the order of AO nevertheless the Ld. CIT(A) observed in para 3.3. of the appellate order that the assessee has not claimed the said expenditure in the profit and loss account but claimed deduction u/s 80G(5) amounting to Rs. 2,50,000/-. The ld C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by giving contradictory findings. Under these circumstances, we are not in a position to concur with the conclusion reached by the Ld. CIT(A) and accordingly we set aside the order of Ld. CIT(A) by directing the AO to delete the disallowance of Rs. 5,00,000/-. 6. In the result, the appeal of the assessee is allowed. Order is pronounced in the open court on 10th May, 2022 - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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