NIMERA GRAM SEVA SAHAKARI SAMITI LIMITED,NIMEDA,JAIPUR vs. INCOME TAX WARD 7(1) , JAIPUR, JAIPUR

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ITA 1112/JPR/2025Status: DisposedITAT Jaipur13 November 2025AY 2015-2016Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपीलसं. / ITA No.1112/JPR/2025 निर्धारण वर्ष / AssessmentYear : 2015-16 Nimera Gram Seva Sahakari Samiti || बनाम The ITO, Limited. Vs. Ward-7(1), Jaipur. Nimeda Nimeda, jaipur-303005. प्रत्यर्थी / Respondent अपीलार्थी / Appellant निर्धारिती की ओरसे / Assessee by : Shri Mukesh Goyal, C.A. राजस्व की ओरसे / Revenue by: Shri Gaurav Awasthi, JCIT. सुनवाई की तारीख / Date of Hearing :13/11/2025 उदघोषणा की तारीख / Date of Pronouncem1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee failed to discharge its onus to establish the source and nature of the cash deposits, and no material was submitted in the appellate proceedings. Therefore, the matter was restored to the Assessing Officer to provide another opportunity.

What were the facts?

The assessee, an association of persons, deposited Rs. 61,16,200/- in cash during the assessment year 2015-16 but did not file a return of income initially. The Assessing Officer added this amount as unexplained income. The assessee failed to provide satisfactory evidence regarding the genuineness of the cash deposits.

What were the issues?

Whether the cash deposits made by the assessee were unexplained and whether the assessee was denied adequate opportunity of hearing and entitled to deductions under section 80P.

Which sections of the Income-tax Act were involved?

Section 69A,Section 148,Section 143(2),Section 142(1),Section 80P

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM

Hearing: 13/11/2025Pronounced: 13/11/2025

Result

17.

In view of the above discussion, this appeal is disposed of, for statistical purposes and the matter is restored to the files of the Assessing

1.

1. Costs to be deposited in “Prime Minister’s National Relief Fund” and receipt to be produced before the Assessing Officer, even before the commencement of proceedings on restoration of the matter there.

1.

File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 13/11/2025.

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