DCIT, EXEMPTION CIRCLE, GHAZIABAD, GHAZIABAD vs. RISHAB KUMAR LOHIA MEMORIAL TRUST, KANPUR

ITA 1768/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2023-245 pages
AI SummaryDismissed

What were the facts?

The assessee trust received Rs. 2.28 crores as CSR funds. Subsequently, Rs. 33 lakhs was returned to the donor, M/s Lohia Corp. Limited, as it was intended to be spent through another charitable organization.

What did the Tribunal hold?

The Tribunal held that merely returning Rs. 33 lakhs to the donor organization does not amount to a violation of Section 13(1)(c)(ii) of the Act, as there was no benefit accruing to the donor. The CIT(A)'s findings were upheld.

What were the issues?

Whether returning a portion of the donation to the donor constitutes a violation of Section 13(1)(c)(ii) and whether the entire donation becomes taxable in such a scenario.

Which sections of the Income-tax Act were involved?

Section 13(1)(c)(ii),Section 13(3)(b),Section 11

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Shri Ankur Goel, Adv
For Respondent: Shri Jitender Singh, CIT DR
Hearing: 13.07.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This appeal arises from order dated 17.12.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(A)-NFAC, Delhi. In this case, the facts may be briefly captured for reference. During the year under consideration, the assessee had received an amount of Rs.2.28 crores as part of CSR funds from M/s Lohia Corp. Limited. Thereafter, Rs.33 lakhs was returned/refunded by the assessee to M/s Lohia Corp ostensibly on the ground that this amount was required

1 RISHAB KUMAR LOHIA MEMORIAL TRUST to be spent through another charitable organization

The order continues below.

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