INCOME TAX OFFICER(EXEMPTION), JABALPUR vs. SARVODAY VINDHYA VIKAS SAMITI, REWA

ITA 35/JAB/2024Status: DisposedITAT Jabalpur14 May 2026AY 2018-1922 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in admitting additional evidence without adhering to Rule 46A of the Income-tax Rules, 1961. The CIT(A) failed to provide an opportunity to the Assessing Officer to verify or rebut the additional evidence.

What were the facts?

The Revenue appealed against the CIT(A)'s deletion of additions made on account of unexplained voluntary contributions and estimated net profit. The assessee society had claimed exemption under Section 11, but failed to provide details during assessment and first appeal.

What were the issues?

Whether the CIT(A) erred in deleting additions by admitting additional evidence in violation of Rule 46A and without giving the AO an opportunity for verification. Whether the assessee was entitled to exemption despite non-compliance with procedural requirements.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE,Section 250,Section 251,Section 144,Section 11,Section 10(23C)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr Neeraj Agrawal [‘Ld. AR’]
For Respondent: Mr N. M. Prasad [‘Ld. DR’]
Pronounced: 14/05/2026

PER G. D. PADMAHSHALI; The DIN & Order No. ITBA/NFAC/S/250/2023- 24/1060369980(1) dt. 01/02/2024 passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Income Tax Act [‘the Act’] for assessment year 2018-19 [‘AY’] is challenged by the Revenue u/s 253(2) of the Act on the following grounds;

ITAT-Jabalpur ITO(E) Vs Sarvoday Vindhya Vikas Samiti ITA No. 035/JAB/2024 AY: 2018-19

1.

Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs.1,49,59,566/- made by the Assessing Officer on account of unexplained voluntary

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →