DAR E IMAAN WELFARE AND EDUCATIONAL TRUST,VELLORE vs. ITO, EXEMPTION WARD,, CHENNAI

Year: 2019-20 DAR E Imaan Welfare and Educational Vs. The Income Tax Officer, Trust, No. 434/1, G. Kayide Millath Exemption Ward, Nagar, Kathiyavadi, Melvisharam, Chennai. Vellore 632 509. [PAN: AACTD2327B] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Shri C.P. Solomon, JCIT सुनवाई की तारीख/ Date of hearing : 22.10.2025 घोषणा की तारीख /Date of Pronouncement : 28.10.2025 आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

4. It is noted that the Assessing Officer added an amount of Rs.2,23,149/- under section 69C of the Act on account of unexplained expenditure in the absence of any evidence to that effect which is clear from paras 1 and 2 of the assessment order. In the first appellate proceedings, the ld. CIT(A) vide para 5.1 of the impugned order discussed the issue and held the evidence adduced by the assessee referring to page 17 of the impugned order, which was held to be in the form of self-made vouchers, not sufficient in support of the contention of the assessee relating to the impugned addition. On perusal of the same, i.e., the sample vouchers, which were reproduced in page 17 of the impugned order, it is noted that the said expenditure incurred for purchase of stationery and books for the purpose of assessee’s business approved and acknowledged by the recipient, which clearly shows that the said expenditure from the books. Therefore, we are of the opinion that holding the same as self-made vouchers by the ld. CIT(A) is not tenable, cannot be held to be unexplained expenditure under section 69C of the Act. Thus, the order of the ld. CIT(A) is not justified, the addition confirmed thereon, is deleted. Grounds raised by the assessee are allowed.