SRI GOWRI SANKARA SAGARA (UPPARA) ANNA SATHRA SANGHAM,KURNOOL vs. ITO., EXEMPTION WARD, HYDERABAD

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ITA 1507/HYD/2025Status: DisposedITAT Hyderabad19 November 2025AY 2018-19Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)10 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 265-day delay in filing the appeal, finding the assessee's reasons for delayed filing to be bona fide. It noted that the CIT(A) admitted that some evidence was submitted by the assessee but dismissed the appeal for non-prosecution without considering the merits. Given the ex-parte assessment and lack of opportunity for the assessee to explain its case, the Tribunal set aside the CIT(A)'s order and remanded the issue back to the A.O. for reconsideration, directing the assessee to furnish relevant evidences during the hearing.

What were the facts?

The assessee, a charitable trust, filed its return for A.Y. 2018-19 declaring nil income after claiming Section 11 exemption. During scrutiny, the A.O. treated voluntary contributions of Rs. 1,06,98,759/- as anonymous donations under Section 115BBC due to the assessee's non-compliance with notices for donor details, completing an ex-parte assessment. The Ld. CIT(A) subsequently dismissed the assessee's appeal for non-prosecution without considering the evidences filed.

What were the issues?

Condonation of delay in filing the appeal; Whether the Ld. CIT(A) was justified in dismissing the appeal for non-prosecution without considering the evidence; Proper treatment of voluntary contributions as anonymous donations under Section 115BBC due to alleged non-compliance.

Which sections of the Income-tax Act were involved?

Section 11,Section 80G,Section 143(2),Section 142(1),Section 115BBC,Section 144,Section 143(3)

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Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : M/s. Sri Gowri Sankara Sagara (Uppara) Anna Sathra Sangham, Patalaganga Road, Srisailam, Kurnool, Rep. by its Secretary Shri S. Venkataramana Sagar. 2. रधजस्व/ The Revenue : The Income Tax Officer, Exemptions Ward, Hyderabad.

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