Claim of CSR under the Income Tax Act, 1961

The Income Tax Appellate Tribunal (ITAT) heard an appeal from the Airport Authority of India concerning unspent Corporate Social Responsibility (CSR) funds amounting to Rs. 13.16 crores. The assessee presented new evidence for the first time during the appeal. To ensure a fair review, the ITAT has sent the case back to the CIT(A) to consider this additional evidence before making a final decision.

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘A’ NEW DLEHI
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
AND
SHRI MAHAVIR PRASAD, JUDICIAL MEMBER
ITA No. 3295/Del/2017
Assessment Year: 2013-14

Airport Authority of India,Sufdarjung Airport,
Block-A, Rajiv Gandhi Bhawan, New Delhi

vs.

Addl. CIT, Range-2,
New Delhi.

Appellant by : Sh. Satish Agarwal, CA &
Sh. Dharmendra Kumar, CA
Respondent by: Sh. Satpal Gulati, CIT/DR
Date of hearing: 01.09.2021
Date of order : 01.09.2021
ORDER

The facts of the case are that the assessee is a 100% Government owned authority and is engaged in the business of maintenance and operation of air traffic and airports. During the course of assessment proceedings, the assessee submitted its audited accounts which were subjected to audit by Comptroller and Auditor General (CAG) of India and in its audit report as per Form 3CA, the CAG of India submitted that the assessee company had created a fund for expenditure on CSR to the tune of Rs.13.16 crores, which remained unspent as on 31.03.2013.

2. We have gone through the impugned order and relevant record. Before us, three voluminous paper books have been filed and the ld. AR argued that these are all additional evidences, filed first time before us and he referred to certain pages of the paper book such as page No. 776, 777 and 782 and so on. Since these evidences have been filed for the first time before us, therefore, in the interest of justice, we set aside this matter to the file of ld. CIT(A) who will go through all these additional evidences filed before us and thereafter pass an order as per law.

3. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 1st day of September, 2021.

Please find attached the enclosed file for the full judgement