Availment of Presumptive Scheme of Taxation u/s 44AD Needs to Prove Eligibility: ITAT Upholds AO and CIT(A) Orders

The ITAT has upheld the orders of the Assessing Officer (AO) and CIT(A), stating that taxpayers must prove their eligibility to avail the presumptive taxation scheme under Section 44AD. The case involved a taxpayer who claimed benefits under this scheme without adequate documentation. The tribunal emphasized that the burden of proof lies on the taxpayer to demonstrate eligibility, including adherence to the prescribed turnover limits and other statutory requirements, reinforcing the need for compliance to benefit from simplified tax schemes.