Case Law Details
City Manager Association Ahmedabad Municipal Corporation Vs DCIT (ITAT Ahmedabad)
The assessee received intimation under section 143(1) of the Act from CPC Bengaluru and in the said intimation, certain adjustments were made as regards deduction claimed under section 11(2) of the Act, which according to the assessee have been incorrectly disallowed since assessee’s case is directly supported by the decision of the Calcutta High Court in the case of Natwarlal Chaudhry Charitable Trust 189 ITR 656 (Cal). As per the assessee, the adjustments made under section 143(1) of the Act disallowing the legitimate claims of the deductions have been wrongly made without proper appreciation of facts and circumstances of the case as well as the records available. Moreover, disallowance made in the intimation under section 143(1) of the Act cannot be considered as adjustments stipulated under section 143(1)(a) of the Act, and hence the same cannot be disallowed by way of adjustment u/s 143(1)(a) of the Act.
Before us, the Ld. Counsel for the assessee at the outset submitted that the case is directly covered by the order passed by Ahmedabad ITAT in assessee’s own case for the immediately preceding assessment year AY 2016-17, a copy of which has been placed before us. The Ld. Departmental Representative has also not objected to the position taken by the assessee. We have perused the order and we note that since the issues before us are covered directly by the assessee’s own Tribunal order for AY 2016-17, respectfully following the same we are hereby allowing the assessee’s appeal.
In the result, assessee’s appeal is allowed.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
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