ANJUMAN-I-ISLAM CHARITIES FOR EDUCATIONAL AND SOCIAL ADVANCEMENT OF WOMEN AND CHILDREN ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX EXEM CIRCLE 1, MUMBAI

PER OM PRAKASH KANT, AM

This appeal by the assessee is directed against order dated
28.03.2025 passed by the Ld. Additional/Joint Commissioner of Income-tax (Appeals) – 1, Gurugram [hereinafter shall be referred as ‘the Ld. CIT(A)’] for assessment year 2016-17, raising following grounds:
1. Whether, on facts and circumstances of the case and in law, the Ld. CIT (A) was right in allowing the Addition in respect of Information
9,68,569/- the A. Y.20
2. Briefly stated, t public charitable tru with the Office of the is also registered un
Act, 1961 (hereinafte in running various charitable activities advancement of w consideration, the as declaring total incom
2.1 The return was under the Act were course of the asse observed that certai interest etc, on whi
Permanent Account N reflected in Form No 1962, were not shown assessee.
Anju
Educational &
ITA difference in Income on the basis
Report or entries contained in Form while computing the taxable
016-17?
the facts of the case are that th ust established on 02.11.1970, e Charity Commissioner, Mumba nder sections 12A and 80G of er referred to as “the Act”). The t schools and colleges and i for the promotion of educat omen and children. For th ssessee filed its return of income me at Nil.
s selected for scrutiny and st issued and duly complied wi essment proceedings, the As in items of income including ich tax had been deducted at Number (PAN) of the assessee
. 26AS prescribed under the Inc n in the income and expenditur um-I-Islam Charities for Social Advancement of Women & Children
2
A No. 4648/MUM/2025
s of Annual
26AS of Rs.
income for he assessee is a duly registered ai. The assessee the Income-tax trust is engaged is carrying out tion and social he year under e on 11.10.2016
tatutory notices ith. During the ssessing Officer contract work, t source in the and accordingly come-tax Rules, re account of the 2.2 When confronte did not pertain to it 26AS owing to inad concerned. The asse verify the matter by i the respective dedu confirmations directl the Co-ordinate Benc
276/Mum/2016), wh made merely on the Return (AIR).
2.3. The Assessing explanation. In the a held that since the T the corresponding i added a sum of ₹ 9,6
further appeal, the Ld
3. We have caref perused the materia around the addition o
No. 26AS of the asse has been deducted assessee, prima facie
Anju
Educational &
ITA ed, the assessee explained that and had erroneously appeared dvertent quoting of its PAN by ssee requested that the Assess ssuing notice under section 133
ctors, since the assessee cou ly. Reliance was also placed on ch in CIT v. Deloitte Touche Toh herein it was held that addit e basis of entries in the Annu
Officer, however, was not sat absence of confirmation from th
TDS credit stood in the name o income also pertained to it. A 68,569/- to the total income of t d. CIT(A) confirmed the addition fully considered the rival su l available on record. The cont of ₹ 9,68,569/-, being income re ssee. It is a settled proposition and credited in the account e, the corresponding income is a um-I-Islam Charities for Social Advancement of Women & Children
3
A No. 4648/MUM/2025
the said income in its Form No.
y the deductors sing Officer may 3(6) of the Act to uld not procure n the decision of hmatsu (ITA No.
tions cannot be ual Information tisfied with the he deductors, he of the assessee,
Accordingly, he he assessee. On n.
ubmissions and troversy centers eflected in Form that where TDS of a particular assessable in its hands. However, the not pertain to it and mention of its PAN by that no credit of TD been claimed in its re
3.1 Before us, the le the assessee is now from the deductors t pertains to other en income has been duly
3.2 In our consider verification. The auth on the basis of entr ascertaining whether
Since the assesse confirmation from th the Assessing Officer the Act, we deem it j file of the Assessing O
3.3 The Assessing O from deductors or income of ₹ 9,68,569
Anju
Educational &
ITA assessee has contended that t d has been wrongly reflected du y the deductors. The assessee h
S corresponding to the impugn eturn.
earned counsel for the assessee in a position to obtain necessa to establish that the impugned ntities. It was further submitte y offered to tax in the hands of t red view, the issue is essentially horities below have made the ries in Form No. 26AS withou r the income indeed pertained t ee has expressed willingnes he deductors, and the statute r to cause verification under s ust and proper to remit the ma
Officer.
Officer shall verify, on the basis through independent enquiry
9/- in question pertains to the um-I-Islam Charities for Social Advancement of Women & Children
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A No. 4648/MUM/2025
the income does ue to erroneous has also asserted ned income has e submitted that ary confirmation income actually d that the said those entities.
y one of factual addition merely t independently to the assessee.
ss to furnish itself empowers ection 133(6) of atter back to the of confirmation y, whether the e assessee or to other entities, and w by the rightful recipi
Officer shall decide affording reasonable
4. In the result, statistical purposes.
Order pronoun (SANDEEP SING
JUDICIAL M
Mumbai;
Dated: 09/09/2025
Rahul Sharma, Sr. P.S.

Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.

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Anju
Educational &
ITA whether such income has alread ent. Subject to such verification the issue afresh in accordance opportunity of hearing to the as the appeal of the assessee ced in the open Court on 09/0
- GH KARHAIL)
(OM PRAK
MEMBER
ACCOUNTA ded to :

BY ORDER

(Assistant Re

ITAT, Mu um-I-Islam Charities for Social Advancement of Women & Children
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A No. 4648/MUM/2025
dy been declared n, the Assessing e with law after ssessee.
is allowed for 09/2025. d/-
KASH KANT)
ANT MEMBER
R, gistrar) umbai