MIZPEH CHRISTIAN SCHOOL SOCIETY,ORAI vs. INCOME TAX OFFICER -WARD 2(1)(5), ORAI

ITA 295/AGR/2026Status: DisposedITAT Agra20 August 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given an opportunity to produce fee receipts to substantiate the cash deposits. The matter was remitted back to the Assessing Officer for verification and fresh assessment.

What were the facts?

The assessee, a society running a school, did not file its Income Tax Return for AY 2018-19. The department initiated reassessment proceedings due to a large cash deposit in the assessee's bank account. The assessee claimed the deposit represented student fees, but the Assessing Officer added a portion as unexplained income.

What were the issues?

Whether the CIT(A) erred in confirming the addition of cash deposits without properly considering the assessee's evidence and providing an opportunity for verification.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri P. James Victor Rajkumar, Adv
For Respondent: Shri Anil Kumar, Sr DR
Hearing: 19.08.2026Pronounced: 19.08.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal is directed against the impugned order dated 06.01.2026 passed in appeal No NFAC/2017-18/10238154 by the ld. Commissioner of Income Tax, NFAC(Delhi) (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld CIT(A) has rejected assessee’s appeal.

2.

The facts in brief are that the appellant assessee is a society which is also running a school. The assessee society has not filed its ITR for the A.Y. 2018-19. The department had information regarding the cash deposit of Rs. 58,07,160/- in assessee’s bank account due to which the case was reopened by issuance of notice u/s 148 of the Act dated 29.03.2022. The

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →