SH.NIRMAL SINGH S/O SH. BANTA SINGH, H.NO.5623, SECTOR-38(WEST), CHANDIGARH,CHANDIGARH vs. DCIT CENTRAL CIRCLE-2,, CHANDIGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
HYBRID HEARING
BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं. / ITA No.144/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2015-16) & 2.आयकर अपील सं. / ITA No.145/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2016-17) & 3.आयकर अपील सं. / ITA No.147/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2018-19) & 4.आयकर अपील सं. / ITA No.148/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2019-20) Shri Nirmal Singh S/o Shri Banta Singh H. No 5623 Sector 38 (West) Chandigarh -160036 बनाम/ Vs. DCIT-Central Circle-2 CR Building, Himalaya Marg Sector 17-E, Chandigarh-160017 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AERPS-8844-M (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Shri Sudhir Sehgal (Advocate) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Smt. Kusum Bansal (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
06-08-2025
घोषणाकीतारीख /Date of Pronouncement
:
18-08-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeals by assessee have identical facts. First, we take up ITA No.144/Chandi/2025 for Assessment Year (AY) 2015-16 which arises out of a common order of learned Commissioner of Income Tax (Appeals)-3, Gurgaon [CIT(A)] dated 31-12-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 153A(1)(b) r.w.s. 143(3) of the Act on 26-09-2022. In the assessment order, Ld. AO has made addition of Rs.12.50 Lacs which represent alleged diversion of funds from Gyan Jyoti Educational and Social Welfare Society (GJESWS). 2. The Ld. AR advanced arguments and relied on various judicial decisions to contend that in the absence of any incriminating material as found during the course of search action, impugned addition could not be made in the hands of the assessee. The Ld. AR stated that this year was unabated year. The Ld. CIT-DR, on the other hand, controverted the arguments of Ld. AR and advanced arguments favoring the case of the revenue. Having heard rival submissions and upon perusal of case records, the appeal is disposed-off as under. Assessment Proceedings 3.1 The assessee filed return of income u/s 139 on 07-09-2015 declaring income of Rs.6.14 Lacs which had already attained finality. However, the assessee-group was subjected to search action u/s 132(1) on 28-01-2021 which led Ld. AO to issue notice u/s 153A to the 3
assessee. In response, the assessee offered same return of income.
The assessee acted as a Vice President of Universal Educational
Society (UES) which was also covered under search action. The assessee also acted as President of Gyan Jyoti Educational and Social
Welfare Society (GJESWS). M/s GJESWS was registered with