DCIT, CENTRAL CIRCLE 7(1), MUMBAI vs. DR D Y PATIL EDUCATIONAL ACADEMY, MUMBAI

ITA 3922/MUM/2025Status: DisposedITAT Mumbai10 February 202616 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the findings of the search action in the Podar Group, which was the sole basis for the addition, were overruled by a coordinate bench of the ITAT, the corresponding addition in the assessee's case could not be upheld. No new facts were presented to rebut the CIT(A)'s findings.

What were the facts?

The revenue challenged the deletion of an addition made under Section 68 for corpus donations. The addition was based on a search in the Podar Group, which allegedly made bogus donations to the assessee, Dr. DY Patil Educational Academy.

What were the issues?

Whether the addition made under Section 68 for corpus donations is sustainable when the underlying findings of the search action on the donor group have been overturned by a higher tribunal.

Which sections of the Income-tax Act were involved?

Section 68,Section 153C,Section 143(3),Section 147,Section 132,Section 133A,Section 10(23C)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR

For Respondent: Shri Umashankar Prasad, CIT
Hearing: 17.12.2025Pronounced: 10.02.2026

Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the revenue challenging the impugned order dated 26.03.2025, passed u/s. 250 of the Income Tax Act, 1961 ('the Act'), by the learned National Faceless Appeal Centre, Delhi, ('NFAC'), for the assessment year 2015-16. The grounds of appeal are as under:

1.

"On facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition made under Section 68 of 1 the I.T. Act, 1961, ignoring the corroborative evidences and statements establishing the non-genuine nature of cor

The order continues below.

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