DCIT CIRCLE-1(1) (E), NEW DELHI vs. GURU GOBIND SINGH EDUCATIONAL CHARITABLE TRUST, NEW DELHI

ITA 8504/DEL/2019Status: DisposedITAT Delhi21 January 2026AY 2015-16Bench: SHRI YOGESH KUMAR US, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the CIT(A) had correctly noted that the assessee had furnished details of donors, including PAN and ITR, and thus the provisions for anonymous donations were not applicable. Regarding fabrication charges, the Tribunal noted that the CIT(A) had found that the purchase of buses and payment for fabrication were substantiated and the disallowance was made solely due to a mismatch in the name on the TDS certificate.

What were the facts?

The Revenue preferred an appeal against the order of the CIT(A) that deleted an addition of Rs. 1,99,25,000/- for unexplained cash credit. The Revenue also questioned the allowance of fabrication charges. The assessee, a charitable society, received voluntary and corpus donations. The Assessing Officer added the donations as unexplained cash credits and disallowed fabrication charges.

What were the issues?

Whether the CIT(A) erred in deleting the addition for unexplained cash credit and in allowing fabrication charges.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE(1)(a),Section 194C,Section 115BBC

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Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: SHRI YOGESH KUMAR US, & SHRI NAVEEN CHANDRA

For Appellant: Shri Subodh Gupta, Adv
For Respondent: Shri Amit Jain, CIT- DR
Hearing: 18.12.2025Pronounced: 21.01.2026

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:

-

This appeal by the Revenue is preferred against the order of the CIT(A)-40, Delhi dated 01.08.2019 pertaining to A.Y 2015-16. 2. The grievances raised by the Revenue read as under: [A.Y 2015-16] DCIT Vs. Guru Gobind Singh Edu. Charitable Trust

“1. Whether on the facts and circumstances of the case, the CIT(A) erred in deleting the addition of Rs.1,99,25,000/- for unexplained cash credit while the assessee was unable to prove genuineness, authenticity and creditworthiness of het donors and to produce any of the individual donors during the assessment proceedings.

2.

On the facts and circumstances of the case, the Ld. CIT(A) is justified

The order continues below.

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