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Section 57(iii) Deduction Allowed for Donations Towards Charitable Objects: ITAT Mumbai
Case Law Details
- Case Name
- Mahakalp Arogya Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Mumbai
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Mahakalp Arogya Vs ITO (ITAT Mumbai)
The appeal was filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi dated 04.08.2022 for AY 2018-19, challenging the denial of deduction under Section 57(iii) of the Income-tax Act amounting to ₹79,68,873. The assessee contended that the deduction related to donations of ₹85,00,000 paid to eligible trusts and institutions as expenditure incurred towards its charitable objects. It also challenged the failure of the CIT(A) to consider its written submissions and judicial precedents relied upon in su...





