NITI RANJAN, DCIT, EXEMPTION CIRCLE, GZB, GHAZIABAD vs. JYOTI EDUCATIONAL SOCIETY (REG), NOIDA

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ITA 3951/DEL/2026Status: DisposedITAT Delhi17 July 2026AY 2017-183 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no reason to interfere with the CIT(A)'s deletion of the addition, as there was no evidence to support the department's claim that the donations were bogus. The Revenue failed to provide any rebuttal to this finding.

What were the facts?

The Assessing Officer reopened the assessment based on information that the assessee received bogus donations of Rs. 50 lakhs from M/s Podar Group, which was identified as an accommodation entry provider. The additions made in the assessment were subsequently deleted by the CIT(A).

What were the issues?

Whether the addition made on account of alleged bogus donations is sustainable when the lower appellate authority found no evidence to support the department's case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Before: SH. SATBEER SINGH GODARA

Hearing: 02.06.2026Pronounced: 02.06.2026

This Revenue’s appeal for Assessment Year: 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2025- 26/1085447899(1), dated 02.02.2026 involving proceedings under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

2 I.T.A. No. 3951/Del/2026 3. It transpires with very able assistance coming from the Revenue side that the learned Assessing Officer in the assessee’s case had initiated the impugned reopening for the sole reason that it had received some alleged bogus donations amounting to Rs. 50 lakhs from M/s Podar Group at Bombay which was found to be an accommodation entry provider as per the department investigation wing’s information passed over to him finally culminating in the assessment in issue on 31.03.2022 resulting in the additions made therefore as bogus which stands deleted in the lower appellate discussion.

4.

Coming to the CIT(A)/NFAC learned appellate discussion, it emerges he has gone by this tribunal’s various orders involving the very searched party that there was no evidence supporting the department’s case holding the said donor to have made bogus donations. No rebuttal to this clinching fact has come from the Revenue side during the course of hearing. I thus find no reason to interfere with the learned CIT(A)/NFAC’s learned appellate findings deleting the impugned bogus donation addition of Rs. 50 lakhs made in the assessee’s hands.

5.

This Revenue’s appeal is dismissed.

Order pronounced in the open court as on 02.06.2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated 17th July, 2026 *GP/Sr.PS* Copy of the order forwarded to: (1) Appellant:

3 I.T.A. No. 3951/Del/2026 (2) Respondent: (3) CIT (4) CIT (Appeals) (5) DR, I.T.A.T. Assistant Registrar

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