Can the CIT(A) apply the provisions of Section 14A of the Income Tax Act if the assessee does not have any exempt income?

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Last updated: 29 June 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) in Hyderabad has ruled that Section 14A of the Income Tax Act, along with Rule 8D, is only applicable when an assessee has earned exempt income. The tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance made under Section 14A. This decision confirms that no expenditure disallowance is permissible under this section if the assessee has not generated any exempt income during the relevant financial year.

Court :
ITAT Hyderabad

Brief :
This Revenue’s appeal for AY.2015-16 arises from the CIT(A)-3, Hyderabad’s order dated 14-11-2018 passed in case No.0180/DCIT-3(2)/Hyd/CIT(A)-3/2017-18, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’].

Citation :
I.T.A. No. 129/HYD/2019

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