JEEVAN MEHAK PUBLIC CHARITABLE TRUST,DELHI vs. ASSESSING OFFICER, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2018-19
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1074647737(1) dated 18.03.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It transpires during the course of hearing that both the learned lower authorities have assessed the assessee; an unregistered trust u/s 12A, for it’s entire receipts resulting in addition of Rs.8,69,997/- without giving any deduction of the corresponding expenditure incurred in the course of carrying out it’s regular activity. It is made clear that the assessee has already been held as carrying it’s activities as amounting to Jeevan Mehak Public Charitable Trust 2 adventure, trade or business, as the case may be, in both the learned lower authorities respective findings.
That being the case, the Revenue could hardly dispute that the assessee is further entitled to claim the corresponding business expenditure although not satisfactorily prove before the learned lower authorities. I accordingly restore the assessee’s instant appeal back to the learned assessing authority for it’s afresh appropriate adjudication and factual verification subject to a rider that it shall be onus and responsibility only to plead and prove all the expenditure, within three effective opportunities.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 23/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/07/2025
*Subodh Kumar, Sr. PS*