Are donations inadmissible against the exempt income from a partnership firm?

Last updated: 17 September 2021
Quick Summary
This Income Tax Appellate Tribunal ruling addresses whether donations can be offset against exempt income from a partnership firm. The tribunal has remanded the issue back to the Assessing Officer to consider an alternative claim under Section 80GGA(2)(bb) of the Act. It also questions the confirmation of a disallowance under Section 35AC, suggesting that such deductions should be reflected in the ITR 3 Schedule BP and that alternative claims should not be rejected.

Court :
ITAT Mumbai

Brief :
The assessee has filed the present appeal against the order dated 08.05.2019 passed by the Commissioner of Income Tax (Appeals)-24, Mumbai (hereinafter referred to as the “CIT(A)”) relevant to the A.Y.2016-17. 2.

Citation :
I.T.A. No.5375/Mum/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

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2 Years PLAN
3499
(Excl. of GST ₹629)

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