ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

ITA 300/HYD/2022Status: DisposedITAT Hyderabad24 February 2025AY 2012-13Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that additions made in unabated years require incriminating material, which was not sufficiently demonstrated by the Revenue. The Tribunal also found that the CIT(A)'s relief was subject to AO's verification, which was subsequently done.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) which granted relief to the assessee society. The assessee society also filed cross-objections. The appeals and cross-objections were consolidated for hearing.

What were the issues?

Whether additions in unabated years are permissible without incriminating material, and whether the CIT(A) correctly granted relief after the AO's subsequent verification.

Which sections of the Income-tax Act were involved?

Section 11,Section 11(4A),Section 11(5),Section 13,Section 69,Section 132,Section 153A,Section 143(3),Section 142(1),Section 143(2),Section 12A

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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

Hearing: 18/12/2024

PER BENCH : These appeals filed by the revenue and cross objections(“ C.Os.”) filed by M/s. Ravi Rishi Educational Society (“the assessee”), feeling aggrieved by the separate orders passed by the C.O. Nos.19 to 24/Hyd/2022 Learned Commissioner of Income Tax (Appeals)-12, Hyderabad (“Ld.

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