MAHAMAYA MANDIR,BHOPAL vs. ITO-4(1), BHOPAL

ITA 327/IND/2026Status: DisposedITAT Indore10 August 2026AY 2020-2121 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had non-participation in certain hearings before the CIT(A) despite opportunities. However, considering the prayer to set aside the order and remand the matter, the Tribunal set aside the CIT(A)'s order.

What were the facts?

The assessee, Mahamaya Mandir (an AOP), had cash deposits of Rs. 68,76,081/-. The Assessing Officer disallowed Bhandara expenses of Rs. 11,64,200/- due to discrepancies with COVID-19 lockdown dates and donations of Rs. 1,08,000/- as not eligible expenses. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the disallowance of Bhandara expenses and donations was justified, and whether the reassessment proceedings were validly initiated and conducted.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148A,Section 148,Section 57(iii),Section 250,Section 253,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: CA &
For Respondent: Shri Binay Kumar Rai, Sr.DR
Hearing: 07.07.2026Pronounced: 10.08.2026

Per Paresh M Joshi, J.M:

This is an appeal filed by the Assessee under section 253 of the income tax Act 1961,[ hereinafter referred to as the Act

for the sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order

bearing No:-ITBA/NFAC/S/250/2025-26/1084286260(1)

dated 31.12.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “Impugned

order”. The Relevant Assessment year is 2020-21 and the MAHAMAYA MANDIR ITA No. 327/Ind/2026 - A.Y. 2020-21

corresponding previous year period is from 01.04.2019 to 31.03.2020. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/s 147 RWS 144B of the Act, the t

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 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →