Nirmal Bang Securities P. Ltd. Vs PCIT (ITAT Mumbai)
Case ke facts
Nirmal Bang Securities ne CSR donation par 80G ka claim kiya aur AO ne bina enquiry allowed kar diya. PCIT ne revision kiya kyunki investigate nahi hua tha.
Mudda (Issue)
Kya Section 263 ka revision sahi hai jab AO ne CSR deduction without enquiry allow ki?
Faisla (Held)
ITAT ne PCIT ka revision sahi maana. Bola AO ko enquiry karni chahiye thi.
Practical takeaway
Agar 80G ya CSR claim kar rahe ho to AO ko pura evidence upfront do. Varna PCIT revision ho sakta hai.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-29.