SANGAMNER MEDICAL FOUNDATION AND RESEARCH INSTITUTE,AHMEDNAGAR vs. EXEMPTION CIRCLE AURANGABAD, AHMEDNAGAR

ITA 900/PUN/2025Status: DisposedITAT Pune26 August 2025AY 2018-19Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without providing the assessee an opportunity to respond to the remand report. This violated the principles of natural justice. Therefore, the matter was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee, a charitable trust, filed its return with 'Nil' income. The AO made an addition of Rs. 2,12,97,163/- on account of anonymous donations. The CIT(A) confirmed the addition, holding that the assessee failed to maintain accurate records of donations. The assessee appealed to the Tribunal.

What were the issues?

Whether the principles of natural justice were violated by the CIT(A) by not providing an opportunity to the assessee to rebut the remand report, and if the matter should be set aside for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(3A),Section 143(3B),Section 133(6),Section 142(1),Section 143(2),Section 115BBC,Section 2(24)(iia),Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Suhas Bora
For Respondent: Shri Akhilesh Srivastva

PER ASTHA CHANDRA, JM :

The appeal filed by the assessee is directed against the order dated 25.03.2025 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [“CIT(A)/NFAC”] pertaining to Assessment Year (“AY”) 2018-19. 2. The assessee has raised the following grounds of appeal:- “On facts and in law

1.

The Ld. CIT(A) erred in dismissing the appeal by violating the principles of natural justice on account of following: a. No opportunity provided to the appellant for submitting rejoinder or response to the remand report despite of admitting the additional evidences submitted by t

The order continues below.

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