BHARAT GAURAV PRATISHTHAN,HATHRAS vs. INCOME TAX OFFICER, EXEMPTION WARD , GHAZIABAD

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ITA 8775/DEL/2025Status: DisposedITAT Delhi11 March 2026AY 2016-17Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee did not place necessary documents before the authorities below. The appeal was disposed of by remitting the issue back to the Ld. CIT(A) to re-adjudicate after providing an opportunity of hearing and considering evidence.

What were the facts?

The Revenue filed an appeal against the order of the Ld. CIT(A) which arose from an order passed by the AO. The AO made an addition of Rs.27,74,500/- on account of donation for acquiring fixed assets, as the assessee failed to provide supporting documents.

What were the issues?

Whether the assessee provided sufficient evidence for the claimed exemption of donation for acquiring fixed assets and if the AO/CIT(A) passed proper orders.

Which sections of the Income-tax Act were involved?

Section 250,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI

Before: Ms. MADHUMITA ROY

For Respondent: Shri Ravi Kant Chaudhary, Sr. DR
Hearing: 09.03.2026Pronounced: 11.03.2026

(Appellant) (Respondent) Assessee by : None Revenue by : Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing : 09.03.2026 Date of Pronouncement : 11.03.2026 ORDER PER MADHUMITA ROY, JM:

The instant appeal filed by the Revenue is directed against the order dated 28.10.2025 of the ld. Commissioner of Income-tax (Appeals), Thiruvanantpuram [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the order dated 28.12.2022 passed by the ITO, Exemption Ward, Ghaziabad (hereinafter referred to as ‘the ld. AO’) under Section 154 of the Act for Assessment Year 2016-17.

2.

Having regard to the particular aspect of the matter that in spite of notices being sent to the assessee certain documents in support of the claim of exemption were not placed before the authorities below and addition made thereon to the tune of Rs.27,74,500/- as receipt of donation for specified purposes for acquiring the fixed assets, the appeal is disposed of by remitting the issue to the file of the Ld.CIT(A) to re-adjudicate the issue upon giving an opportunity of being heard to the assessee and upon considering the evidence on record and any other evidence which the assessee may choose to furnish at the time of hearing.

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