BHARAT GAURAV PRATISHTHAN,HATHRAS vs. INCOME TAX OFFICER, EXEMPTION WARD , GHAZIABAD
Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI
Before: Ms. MADHUMITA ROY & SHRI AMITABH SHUKLAAssessment Year: 2016-17
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.
In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 11.03.2026. (AMITABH SHUKLA) JUDICIAL MEMBER
Dated: 11.03.2026. dk