Axiomatic iTech (P.) Ltd. v. ITO (2025) 215 ITD 625 (Ahd) (Trib.)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Expenditure on scientific research-Ex parte order-Matter was remitted back to CIT(A) for de-novo adjudication.[S. 35(1)(ii), 250, 254(1)

Assessee-company made a donation to a certain institution and claimed a deduction under section 35(1)(ii).  CIT(A)  passed an ex parte order without hearing the assessee and without considering the evidence already furnished during the assessment proceedings. Matter was remitted to CIT(A)  for de novo adjudication. (AY. 2016-17)

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