SUCCESS POINT A STEP TOWARDS YOUR SUCCESS SANSTHA,BIKANER vs. ITO, WARD-2(2), BIKANER

ITA 884/JODH/2024Status: DisposedITAT Jodhpur22 September 2026AY 2017-186 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that Rs. 1.00 lakh of the receipt was a refund of security deposit and not income. Furthermore, receipts cannot be taxed on a gross basis without allowing for expenses incurred in earning them. The addition was deemed unsustainable.

What were the facts?

The assessee, a charitable trust imparting education, claimed exemption under Section 10(23C)(iiiab). The CPC added back Rs. 2,60,136/- for not offering receipts to tax, treating the assessee as an AOP. The addition was confirmed by the first appellate authority.

What were the issues?

Whether the entire receipt of Rs. 2,60,136/- represented income and if it could be taxed on a gross basis without considering expenses and refund of security deposit.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE

Pronounced: 22.09.2026

PER: SHRI SAKTIJIT DEY, V.P.: The present appeal by the assessee arises out of the order dated 21.10.2024, passed by the Additional Commissioner of Income Tax (Appeals) for the assessment year 2017-18. 2 Asst. Year: 2020-21

2.

Though, the assessee has raised multiple grounds, however, the short issue in dispute is relating to addition made of Rs. 2,60,136/-.

3.

Briefly the facts are, the assessee, claiming itself to be a Charitable Trust imparting education, furnished its return of income for the as

The order continues below.

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