VASANT VYAKHYANMALA, NASHIK,NASHIK vs. THE INCOME TAX OFFICER, EXEMPTION WARD 1(1), NASHIK, NASHIK
आयकर अपीलीय अिधकरण ”एस एम सी” Ɋायपी ठपुणेमŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC” :: PUNE
BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.1097/PUN/2025
िनधाᭅरण वषᭅ / Assessment Year: 2017-18
Vasant Vyakhyanmala,
S.No.512/3/47, Lokshahir
Gajabhau Beni Marg, Samata
Nagar, B/H Runanubandh,
Mumbai Agra Road,
Nashik – 422011. Maharashtra.
V s
The Income Tax Officer,
Exemption Ward-1(1),
Nashik.
PAN: AAATV3367P
Appellant/ Assessee
Respondent / Revenue
Assessee by None.
Revenue by Smt. Sonal L Sonkavde –Addl.CIT(DR)
Date of hearing
03/06/2025
Date of pronouncement 05/06/2025
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal filed by the assessee directed against the order of ld.Addl./Joint Commissioner of Income Tax(Appeal)-1,
Visakhapatnam under section 250 of the Income Tax Act, 1961
dated 25.02.2025 for the A.Y.2017-18 emanating from order under section 143(3) of the Act, dated 14.11.2019. The Assessee has raised the following grounds of appeal :
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“1. Whether the Honourable ADDL/JCIT (A) -1, Vishakhapatnam erred in law and on facts in confirming the addition of Rs.13,40,000 as anonymous donations under Section 115BBC of the Income Tax Act,
1961, without appreciating the fact that the donors were identified and details such as name, PAN, and address were provided.
Whether the Honourable ADDL/JCIT (A) -1, Vishakhapatnam failed to appreciate the appellant’s plea that the donation amount was intended for the activities of the Trust extended over 15 years, and therefore, taxing the full amount in one year was unjustified.
Whether the Honourable ADDL/JCIT (A) -1, Vishakhapatnam failed to properly consider the documentary evidence and written submissions provided by the appellant in the course of appellate proceedings.
The appellant craves liberty to add, alter or amend any ground/grounds of appeal.”
Submission of ld.AR :
At the outset of hearing, no one appeared on behalf of the assessee.
Submission of ld.DR :
Ld.DR for the Revenue relied on the order of Assessing Officer and ld.CIT(A).
Findings & Analysis :
We have heard ld.DR for the Revenue and perused the records. It is observed that assessee had not filed details of donations before the Assessing Officer. However, Assessee had filed names of the donors, address, PAN Numbers before the ld.CIT(A). It seems that ITA No.1097/PUN/2025 [A]
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ld.CIT(A) has not considered these facts. Therefore, in the interest of justice, as the details of the donors were not filed before the Assessing Officer, it becomes additional evidence, hence we set- aside the case to the Assessing Officer for denovo adjudication. The Assessing Officer shall provide the opportunity of being heard to the assessee. Assessee shall file necessary details before the Assessing
Officer. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 05 June, 2025. (VINAY BHAMORE) ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 05 June, 2025/ SGR आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “एस एम सी” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File.
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आदेशानुसार / BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.