PENSION AND GRATUITY FUND TRUST,DHARMASHALA vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

ITA 935/CHANDI/2025Status: DisposedITAT Chandigarh11 September 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matters to the Assessing Officer for de novo adjudication, subject to payment of a cost of Rs. 5,000/- imposed on the appellant for non-compliance. The delay in filing appeals was condoned upon payment of this cost.

What were the facts?

The assessee, a trust managing pension and gratuity funds, failed to comply with notices from the Assessing Officer and the CIT(A) during assessment and appellate proceedings. This led to ad-hoc disallowance of 50% of expenditure and addition of excess income.

What were the issues?

Whether the lower authorities erred in disallowing expenditure and adding income without proper inquiry, and whether the assessee was denied natural justice due to procedural lapses. The core issue is the assessee's failure to provide necessary documentation and explanations.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 143(3),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI VIJAY VARMA, AM

PER: BENCH

1.

Aforesaid appeals by assessee for Assessment Year (AY) 2012-13, 2013-14 and 2017-18 arises out from the separate order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 06.06.2024 in the matter of an assessments framed by Ld. Assessing Officer [AO] u/s 143(3)/144 of the Income Tax Act, 1961. 2. We took up the ITA No. 935/CHD/2025 as lead case. The appellant raises the followi

The order continues below.

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