SANRAJ HOSPITALITY PRIVATE LTD,DELHI vs. ITO WARD 22(3), DELHI

ITA 7410/DEL/2025Status: DisposedITAT Delhi24 July 2026AY 2017-189 pages
AI SummaryAllowed

What were the facts?

The assessee, engaged in onboard catering services, received loans from five entities. The Assessing Officer (AO) added these loans under Section 68 of the Income Tax Act for failing to establish creditworthiness and genuineness. The Commissioner of Income Tax (Appeals) upheld the AO's order.

What did the Tribunal hold?

The Tribunal held that the assessee had discharged its burden of proving the identity, genuineness, and creditworthiness of the lenders by providing necessary details during appellate proceedings. The AO failed to make independent inquiries or provide contrary material.

What were the issues?

Whether the addition of unexplained loans under Section 68 was justified when the assessee provided sufficient evidence during appeal. Whether the disallowance of donation and ROC fee was correct.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE,Section 35D,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “E” BENCHES, NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Respondent: Ms. Ankush Kalra, Sr. DR

PER MANISH AGARWAL, A.M.: The present appeal is filed by assessee against the order dated 10.09.2025 passed by Ld. Commissioner of Income Tax (A)-30, New Delhi [“Ld. CIT(A)”] in Appeal No. CIT(A), Delhi-8/10836/2019-20 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 27.12.2019 passed u/s 143(3) of the Act pertaining to Assessment Year 2017-18. 2. Brief facts of the case are that the assessee is deriving income

The order continues below.

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