SHREE SADGURU SENESHWARA SEWA SAMITHI,MUMBAI vs. THE INCOME TAX OFFICER, EXEMPTION WARD 2(3), MUMBAI, MUMBAI

Assessee by : Shri Kumar Kale, A/R (virtually appeared) Revenue by : Shri Leyaqat Ali Aafaqui, Sr. D/R सुनवाई की तारीख/Date of Hearing : 18/09/2025 घोषणा की तारीख /Date of Pronouncement: 22/09/2025 आदेश/O R D E R

PER NARENDRA KUMAR BILLAIYA, AM:

2. The grievance of the assessee reads as under:- “Being aggrieved by the order dated 10.07.2024 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi ("CIT(A)"] u/s 250 of the Income-tax Act, 1961 ("Act", your appellant prefers this appeal, among others, on the following grounds of appeal, each of which is without prejudice to, and independent of, the other:

1. On the facts and in the circumstances of the case, and also in law, the Ld. CIT(A) erred in passing ex-parte order in gross violation of natural justice. Your appellant, therefore, prays that the impugned order be set aside.

2. On the facts and in the circumstances of the case, and in law, the Ld. CIT(A) erred in confirming the addition of Rs.84,55,962/- u/s. 68 made by the Ld. AO being total credits to the appellant's bank account holding the same as unexplained cash credit.

2 Your appellant, therefore, prays that the Ld. AO be directed to delete the aforesaid addition of Rs.84,55,962/-.

3. Briefly stated the facts of the case are that, as per the information available with the Department, the AO came to know that the assessee has made cash deposit of Rs. 65,24,002/- in its bank account. Since no return was filed, notice u/s 148 of the Act was issued and served upon the assessee. Several opportunities were given to the assessee but the assessee did not comply to the notice issued by the AO and the AO framed the assessment order ex-parte u/s 144 r.w.s. 147 of the Act and assessed the income at Rs. 84,55,960/-. 3.1. The assessee carried the matter before the ld. CIT(A) and in its statement of facts filed along with the appeal before the ld. CIT(A), the assessee mentioned that it is a Trust registered u/s 12A of the Act and the return of income was filed on 27/05/2016. Before the ld. CIT(A), none appeared and all the notices issued by the ld. CIT(A) went unresponded. The ld. CIT(A) was compelled to dismiss the appeal ex- parte.

4. Before us, the ld. Counsel strongly contended that no notice was issued by the ld. CIT(A) on the given e-mail address mentioned in Form 35. Therefore, the assessee could not attend the appellate proceedings. The ld. Counsel once again stated that the Trust is registered u/s 12A of the Act and is eligible for exemption u/s 11 of the Act. The ld. Counsel prayed for one more opportunity.