N K PROTEINS PVT. LIMITED,AHMEDABAD V. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

MA 93/AHD/2025

AI Insights

The case involves N.K. Proteins Pvt. Ltd., which filed a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, seeking rectification of a previous Tribunal order that mistakenly recorded one of their appeal grounds as 'not pressed'. This ground pertained to the deduction claimed under section 80G for donations made during the Assessment Year 2020-21. The Tribunal initially disallowed a significant portion of these deductions due to lack of proof. Upon review, the Tribunal acknowledged the oversight and corrected the record, allowing the deduction for Rs. 72,13,000.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838451 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Appeal Filed On: 10-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bogus
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER MA No. 93/Ahd/2025 (In ITA No. 362/Ahd/2022) & ITA No. 362/Ahd/2022 Assessment Year: 2020-21 N.K. Proteins Pvt. Ltd., 7th Floor, Popular House, Ashram Road, Ahmedabad [PAN : AAACN 9377 N] Vs. ACIT, Central Circle-1(2), Ahmedabad (Applicant) .. (Respondent) Applicant represented by : Shri Biren Shah, AR Respondent represented by: Shri Abhijit, Sr DR Date of Hearing 14.11.2025 Date of Pronouncement 19.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This Miscellaneous Application is filed by the Assessee under section 254(2) of the Income Tax Act, 1961 (“the Act”) seeking rectification of the order dated 06.05.2025, passed by the Tribunal in ITA No. 362/Ahd/2022, pertaining to the Assessment Year 2020-21. 2. The assessee has submitted that Ground No. 3 of the appeal was dismissed by the Tribunal as “not pressed”. It is contended that such dismissal occurred due to an inadvertent oversight, as the said ground was duly argued during the course of hearing and supported by documentary evidence placed in the paper book, including the return of income and computation of income. 3. The learned Departmental Representative opposed the Miscellaneous Application and submitted that there is no mistake apparent from the record warranting rectification u/s 254(2) of the Act. Printed from counselvise.com MA No. 93/Ahd/2025 NK Proteins Pvt Ltd Vs. ACIT Asst. Years : 2020-21 - 2– 4. We have heard the rival submissions and perused the material available on record. 5. We find that Ground No. 3 was dismissed as “not pressed” in the impugned order. However, from the submissions made in the Miscellaneous Application and the material referred to therein, it prima facie appears that the assessee had advanced arguments on Ground No. 3 during the course of hearing. 6. Since both the parties were present and since no arguments are required the matter is examined. The bare facts are as under:- Total donations made by the assessee - Rs.2,44,94,000/- Bogus donations - Rs.1,00,68,000/- Remaining donations to be considered Rs.1,44,26,000/- The assessee claimed deduction u/s 80G - Rs.1,22,47,000/- Assessing Officer disallowed - Rs.1,01,68,000/- (On the grounds that the assessee has not furnished the proof) The eligible donation u/s 80G - Rs.72,13,000/- (50% of Rs.1,44,26,000/-) 7. In the result, the Miscellaneous Application filed by the assessee is allowed and Ground No.3 of assessee’s appeal being ITA No. 362/Ahd/2022 is partly allowed as indicated above. The order is pronounced in the open Court on 19.02.2026 Sd/- Sd/- (T.R. SENTHIL KUMAR) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 19.02.2026 btk Printed from counselvise.com MA No. 93/Ahd/2025 NK Proteins Pvt Ltd Vs. ACIT Asst. Years : 2020-21 - 3– आदेश की \u0007ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b थ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(A)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation …words processed by the Hon’ble VP on in PC on 08.02.2026…… 2. Date on which the typed draft is placed before the Dictating Member ……18.02.2026…… 3. Other Member ………….18.02.2026……………… 4. Date on which the approved draft comes to the Sr.P.S./P.S ………….18.02.2026………………… 5. Date on which the fair order is placed before the Dictating Member for pronouncement ………….19.02.2026…… 6. Date on which the fair order comes back to the Sr.P.S./P.S …………29.02.2026………………… 7. Date on which the file goes to the Bench ………….19.02.2026………………… 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order 10. Date of Dispatch of the Order…………………………………… Printed from counselvise.com "