{"id":62289,"date":"2026-07-18T16:25:04","date_gmt":"2026-07-18T10:55:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sree-vishwabharathi-charitable-trust-v-ito-2025-238-ttj-828-178-taxmann-com-544-bang-trib-2\/"},"modified":"2026-07-18T16:25:04","modified_gmt":"2026-07-18T10:55:04","slug":"sree-vishwabharathi-charitable-trust-v-ito-2025-238-ttj-828-178-taxmann-com-544-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sree-vishwabharathi-charitable-trust-v-ito-2025-238-ttj-828-178-taxmann-com-544-bang-trib-2\/","title":{"rendered":"Sree Vishwabharathi Charitable Trust v. ITO (2025) 238 TTJ 828 \/ 178 taxmann.com 544 (Bang.)(Trib.)"},"content":{"rendered":"<p>Where the expenditure was duly recorded in the books of account, it could not be treated as unexplained expenditure under section 69C. The Tribunal held that section 69C applies only to unrecorded or unexplained expenditure and directed the Assessing Officer to examine the allowability of expenditure under the normal provisions of the Act instead of invoking section 69C. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C: Unexplained expenditure-Recorded expenditure cannot be taxed under section 69C [S. 143(3)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62289","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gcF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62289"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62289\/revisions"}],"predecessor-version":[{"id":62290,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62289\/revisions\/62290"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}