GEOMETRY EDUCATION FOUNDATION TRUST ,BAGHPAT vs. INCOME TAX OFFICER, EXEMPTION , GHAZIABAD

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ITA 5208/DEL/2026Status: DisposedITAT Delhi29 July 2026AY 2019-202 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's Section 12A registration was granted prior to the assessment year and was evident from the records. Therefore, the addition made under Section 115BBC was not justified.

What were the facts?

The assessee's appeal for AY 2019-20 involved the addition of alleged anonymous donations of Rs. 20,62,300/-. This addition was made because the assessee allegedly failed to plead and prove its Section 12A registration.

What were the issues?

Whether the addition of alleged anonymous donations is sustainable when the assessee possesses a valid Section 12A registration.

Which sections of the Income-tax Act were involved?

Section 115BBC,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA

Pronounced: 07.07.2026

आदेश / ORDER

This assessee’s appeal for assessment year 2019-20, arises against the Ld. Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre,, New Delhi’s, DIN & Order ITBA/NFAC/S/250/2025-26/1086560516(1) dated 26.02.2026 involving proceedings under section 143(3) of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. For the reasons stated in the assessee’s condonation averments, delay of 7 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

ITA 5208/DEL/2026 GEOMETRY EDUCATION FOUNDATION TRUST

3.

It emerges at the outset that the assessee’s instant appeal hardly

requires the tribunal to delve with the relevant factual matrix at length. This is for the precise reason that both the learned lower authorities have

assessed its alleged anonymous donations of Rs.20,62,300/- u/s 115BBC of

the Act for the sole reason that it had failed to plead and prove the relevant

section 12A registration already granted in its case. 4. Learned departmental representative vehemently supports that the

impugned addition that it was the assessee’s bounden duty to place on

record that its section 12A registration before the learned lower authorities.

He could hardly dispute that the same stood granted in assessee’s case on 27.17.2018 by the Ld. CIT(E), Delhi very much borne out from the case records at page 42 of the paper book. I thus see no reason to uphold the

impugned section 115BBC addition which is hereby deleted in very terms.

5.

The assessee’s appeal is allowed. Order pronounced in the open court on 7th July, 2026.

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29th July, 2026. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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