M/S SURYA WORLD EDUCATIONAL RESEARCH AND CHARITABLE INSTITUTE,RAJPURA vs. DCIT , CC-I, CHANDIGARH

ITA 878/CHANDI/2018Status: DisposedITAT Chandigarh03 June 2025AY 2010-11Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to establish the identity, creditworthiness, and genuineness of the alleged donors and lenders, and also failed to provide proper documentation for corpus donations. The appeals were dismissed for non-prosecution and on merits.

What were the facts?

The assessee filed appeals raising identical questions of law and fact. The appeals were taken up for hearing, but the assessee did not appear. The assessee had also filed an application for additional evidence relating to corpus donations and unsecured loans, which was forwarded to the Assessing Officer.

What were the issues?

Whether the assessee discharged the burden of proving the identity and creditworthiness of donors and lenders for unsecured loans and corpus donations, and whether the additions made by the Assessing Officer were justified.

Which sections of the Income-tax Act were involved?

Section 46A,Section 68,Section 115BBC,Section 2(24)(iia)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 878 To 880/Chd/ 2018 िनधा"रण वष" / Assessment Year : 2010-11 To 2012-13 M/s Surya World Educational बनाम The Dy. CIT Research & Charitable Institute, Central Circle-1, Chandigarh NH-1, Village Bapror, Rajpura "ायी लेखा सं./PAN NO: AADAS4869H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR (Virtual Mode) सुनवाई की तारीख/Date of Hearing : 29/05/2025 उदघोषणा की तारीख/Date of Pronouncement : 03/06/2025

आदेश/Order PER LALIET KUMAR, J.M: These are a group of appeals filed by the assessee raising identical questions of law and fact before us. Therefore, for the sake of convenience and to avoid repetition, we are taking ITA No. 879/Del/2018 as the lead appeal and reproducing the facts, grounds raised, and the order passed by the Ld. CIT(A)Karnal, for completeness.

2.

The case was listed for hearing on 29/5/2025 , when the matter was ca

The order continues below.

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