IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Redseer Management Consulting Pvt. Ltd., Embassy Boulevard, Silver Oak The Deputy Villa No. 156, Hosahalli North Commissioner Post, of Income Tax, Near Yelahanka Air Force Base, Circle – 5(1)(1), Hunasamaranahalli, Vs. Bengaluru.

Bengaluru – 562 157.

PAN: AAECR5087K APPELLANT RESPONDENT Assessee by : Shri Siddanna, CA Revenue by : Shri Subramanian .S, JCIT-DR Date of Hearing : 10-06-2025 Date of Pronouncement : 02-09-2025

ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of NFAC, Delhi dated 30/01/2025 in respect of the A.Y. 2020-21 and raised the following grounds.

“1. The order of the learned assessing officer is erroneous on facts and in law.

2. The learned assessing officer erred in law by adding Rs. 8,50,000/- to the returned income.

3. The learned assessing officer/NFAC failed to appreciate the fact that the appellant company had voluntarily disallowed the CSR expense of Rs. 17 lakhs in the tax computation statement.

4. The learned assessing officer