VIVEK BAL NIKETAN EDUCATIONAL SOCIETY,GURGAON vs. THE INCOME TAX OFFICER, EXEMPTIONS WARD FARIDABAD

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ITA 6079/DEL/2025Status: DisposedITAT Delhi06 July 2026AY 2015-164 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the additions made by the AO and confirmed by the CIT(A) were largely based on conjecture. However, to do justice, 5% of the total additions were sustained.

What were the facts?

The assessee, an educational society, appealed against the CIT(A)'s order confirming additions made by the AO. The additions were on account of gross receipts, unexplained corpus donation, and unexplained sundry creditors.

What were the issues?

Whether additions made on account of gross receipts, unexplained corpus donation, and sundry creditors are sustainable without concrete evidence and proper rejection of books of account.

Which sections of the Income-tax Act were involved?

Section 12A,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘H’ NEW DELHI

Before: SH. SATBEER SINGH GODARA & SH. KRINWANT SAHAY

Hearing: 06.07.2026Pronounced: 06.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘H’ NEW DELHI BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

I.T.A. No.6079/DEL/2025 (A.Y. 2015-16) Vivek Bal Niketan ITO Exemptions Ward Educational Society Vs. Faridabad C-13/8, 1st Floor, Tulip Garden, Ardee City, Gurgaon PAN No. AAAAV1382K Appellant by: Sh. Rajeshwar Painuly, CA Respondent by : Sh. Sudip Majumdar, Sr. DR Date of Hearing 06.07.2026 Date of Pronouncement 06.07.2026 ORDER PER KRINWANT SAHAY AM Appeal in this case has been filed by the assessee against the order dated 31.01.2025 passed by the Ld. CIT(A)/ NFAC for the A.Y. 2015-16. The grounds of appeal are as under :-

1.

That the addition made is unjust, illegal, arbitrary, bad in law. highly excessive and based on surmise and conjecture 2. The Hon'ble Commissioner of Income Tax (Appeals)-30, has erred in law and fact to upheld by confirming the additions 2

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without adhering to the law related to the registered charitable society under section 12A of the Act is bad in law and must be deleted. 3. The Hon'ble Commissioner of Income Tax (Appeals)-30, has erred in law and fact to upheld additions which has been made without rejecting books of account 1 145(3) rms. 144 of the act is bad in law and mast be deleted. 4. The Hon'ble Commissioner of Income Tax (Appeals)-30, has erred in law and fact to upheld the addition on account of gross receipt of Rs. 10,09,273/-, on account of unexplained corpus 4 donation of Rs. 6,00,000/- and on account of unexplained sundry creditors of Rs. 58,66,470/- in total of Rs. 74,75,740/- merely on suspicion without make reference of specific section under which addition is made. 5. The Hon'ble Commissioner of Income Tax (Appeals)-30, has 5 erred in law and fact to upheld the addition on account of gress Rs. 0 receipt of Rs. 10,09,273 is bad in law and must be deleted. 6. The Hon'ble Commissioner of Income Tax (Appeals)-30, has erred in law and fact to upheld the addition on account of unexplained corpus donation of Rs.6,00,000/- is bad in law and must be deleted 7. The Hon'ble Commissioner of Income Tax (Appeals)-30, has erred in law and fact to upheld the addition on account of unexplained sundry creditors of Rs.58,66,470/- is bad in law and must be deleted. 8. The Assessee craves leave to add/ amend the grounds of appeal

2.

Although the assessee has taken eight grounds of appeal but the main issue involved in this case is the confirmation of addition by the Ld. CIT(A) of unexplained corpus donation of Rs.6,00,000/- and on account of unexplained sundry creditors of Rs.58,66,470/- and the action of the Ld. CIT(A) upheld the addition on account of gross receipt of Rs.10,09,273/-. 2 | P a g e

3.

The Ld. Counsel for the assessee argued that the addition made by the AO and confirmed by the Ld. CIT(A) does not hold good in the eyes of law because all these additions and disallowances has been made on the basis of conjectures and surmises without bringing on record any concrete evidence against the assessee.

4.

Per contra the Ld. DR relied on the orders of the authorities below.

5.

We have considered the findings given by the authorities below and the additions made by the AO and held that Ld. CIT(A). We have also heard the arguments of both the parties. We are of this considered view that in the fitness of things addition of 5% of total entire / total additions amount is to be sustained in the fitness of things and for the purpose of justice in this case. Thus, 5% of the total additions are to be added in the taxable/ net income of the assessee. Accordingly, assessee’s appeal is partly allowed. Order pronounced in open Court on 06th July, 2026.

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Sd/- Sd/- (SATBEER SINGH GODARA) (KRINWANT SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBR Dated : 06/07/2026 *Neha Sr. PS* 3 | P a g e

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