IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1382/Bang/2025 Assessment Year: 2020-21 JSW Industrial Gases Limited JSW Centre Bandra Kurla Complex DCIT Bandra (East) Vs. Circle-4(3)(1)

Mumbai 400 051 Bangalore PAN NO : AAACJ5037F APPELLANT RESPONDENT Appellant by : Ms. Vinita Shah, A.R. Respondent by : Sri Balusamy N., D.R.

Date of Hearing : 09.09.2025 Date of Pronouncement : 10.09.2025

O R D E R

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of ld. CIT(A)/NFAC dated 30.4.2025 vide DIN & Order No. ITBA/NFAC/250/2025-26/1076897534(1) passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”) for the assessment year

2020-21.

2. The assessee has raised the following grounds of appeal:

1. “On the facts and circumstances of the case as well as in law, the ld.

CIT(A) has erred in confirming the action of the ld. Assessing Officer in disallowing the deduction claimed u/s 80G of the Income Tax Act, 1961 amounting to Rs.1,00,00,000/-, without considering the facts and circumstances of the case and law.

2. On the facts and circums