SULEEKERE KALLEGOWDA RAJASHEKAR,TIPTUR vs. INCOME TAX OFFICER, WARD 1, TIPTUR

ITA 2405/BANG/2025Status: DisposedITAT Bangalore22 September 2026AY 2017-187 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's age and health. It restored the issue to the Assessing Officer for fresh examination, directing verification of whether the hostel was run on behalf of the education society and if receipts were issued in its name.

What were the facts?

The assessee, a 90-year-old senior citizen, deposited cash of ₹20,33,799 in his bank accounts, explaining it as hostel fee collections for a ladies' hostel run on a no-profit basis for an education society. The Assessing Officer added the entire amount to the assessee's income, which was upheld by the CIT(A).

What were the issues?

Whether cash deposits explained as hostel fee collections for a non-profit activity run for an education society constitute taxable income, and the adequacy of evidence provided.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT

01.

This appeal is filed by Suleekere Kallegowda Rajashekar (the assessee/appellant) for assessment year 2017-18 against the order dated 19 October 2023 passed by the National Faceless Appeal Centre, Delhi (the learned CIT(A)), whereby the assessee’s appeal against the assessment order dated 7 November 2019 passed under section 143(3) by the Income Tax Officer, Ward 1, Tiptur, was dismissed.

ITA 2405/BANG/2025 SULEEKERE KALL

The order continues below.

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