CPC Overreach Struck Down for Blanket Expense Disallowance

Mudiali Club Vs ITO (ITAT Kolkata) Blanket Disallowance of Expenses Not Permissible u/s 143(1): ITAT Kolkata Quashes CPC Intimation for Audit Report Delay In Mudiali Club vs. ITO, Ward-1(4), Exemption (ITA No.2443/KOL/2025, AY 2018-19), the Kolkata ITAT “C” Bench allowed the Assessee’s appeal and quashed the intimation issued u/s 143(1) wherein the CPC had disallowed the entire expenditure merely on the ground that the audit report was not filed within the prescribed time. The Tribunal first condoned a delay of 59 days in filing the appeal, noting that sufficient cause was shown and the...