VISHRANTHI TRUST ,BANGALORE vs. INCOME TAX OFFICER, WARD-2 EXEMPTIONS , BANGALORE

ITA 2495/BANG/2025Status: DisposedITAT Bangalore24 September 2026AY 2017-188 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s refusal to admit additional evidence without a proper application was legally justified. However, the matter was restored to the Assessing Officer for verification of donor details for the disputed amount.

What were the facts?

The assessee, Vishranthi Trust, received donations, but failed to provide complete donor details for a significant portion. The Assessing Officer treated the unsubstantiated amount as anonymous donations and added it to the trust's income. The CIT(A) partly allowed the appeal, confirming the addition due to non-admission of additional evidence.

What were the issues?

Whether the CIT(A) erred in not admitting additional evidence for verification of donations, and whether the addition of unsubstantiated donations as anonymous income was justified.

Which sections of the Income-tax Act were involved?

Section 115BBC,Section 143(3),Section 250(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT

01.

ITA No. 2495/Bangalore/2025 has been filed by Vishranthi Trust, the assessee-appellant trust against the appellate order dated 6 August 2025 passed by the National Faceless Appeal Centre (NFAC), Delhi [the learned CIT(A)], for Assessment Year 2017–18. By that order, the learned CIT(A) partly allowed the assessee’s appeal against the a

The order continues below.

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