RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

ITA 1121/PUN/2024Status: DisposedITAT Pune18 December 2025AY 2012-13Bench: DR. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)55 pages
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What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were invalid because the addition was made under a different section (115BBC) than the one stated in the reasons for reopening (Section 68). This discrepancy meant the AO failed to assume proper jurisdiction for reassessment.

What were the facts?

The assessee, a charitable organization, declared nil income for AY 2012-13. The Assessing Officer (AO) reopened the assessment based on survey findings suggesting undisclosed donations. However, the addition was ultimately made under Section 115BBC, not Section 68 as initially proposed in the reasons for reopening.

What were the issues?

Whether reassessment proceedings are valid when the addition made is under a different section than that stated in the reasons for reopening. Whether reassessment initiated after four years from the end of the assessment year is valid without fulfilling conditions of proviso to Section 147.

Which sections of the Income-tax Act were involved?

Section 147,Section 68,Section 115BBC,Section 143(3)

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Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Kishor B Phadke
For Respondent: Shri Amit Bobde &, Shri Shashank Ojha
Hearing: 09.10.2025Pronounced: 18.12.2025

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeals at the instance of assessee pertaining to A.Ys. 2012-13 to 2017-18 are directed against the separate orders dated 20.03.2024 framed by ld.CIT(A), Pune-11 emanating out of respective Assessment Orders dated 24.12.2019 passed u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 (in short ‘the Act’).

2.

The issues raised by the assessee in the instant batch of appeals are common. We therefore proceed to adjudicate these appeals by this consolidated order for the sake of convenience and brevity.

3.

We will first espouse ITA No.1121/PUN/2024 for A.Y. 2012-13

The order continues below.

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