DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. SRI MUTHUKUMARAN EDUCATIONAL TRUST, CHENNAI

ITA 1263/CHNY/2025Status: DisposedITAT Chennai19 January 2026AY 2014-15Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S. R. RAGHUNATHA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the cash deposits primarily represented fees and service-related collections, not donations. Even for voluntary donations, donor details were provided for most amounts, leaving only a small sum unverifiable. The Tribunal found no incriminating material to support the AO's addition.

What were the facts?

During a search, loose sheets indicated cash deposits into various educational institutions' bank accounts. The Assessing Officer (AO) treated the entire sum of Rs. 27,18,43,000/- as anonymous donations under Section 115BBC of the Income-tax Act.

What were the issues?

Whether cash deposits into educational institutions' bank accounts, as indicated by seized loose sheets, constitute anonymous donations taxable under Section 115BBC, and if the AO's addition was based on sufficient incriminating material.

Which sections of the Income-tax Act were involved?

Section 115BBC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S. R. RAGHUNATHA

For Appellant: Shri. R. Venkata Raman, C.A
Hearing: 29.10.2025Pronounced: 19.01.2026

PER BENCH:

The present appeal preferred by the Revenue and the Cross Objection filed by the assessee are directed against the order dated 25.02.2025 passed by the Learned Commissioner of Income Tax (Appeals)-19, Chennai [hereinafter referred to as “the Ld.CIT(A)”]. The said appellate order emanates from the assessment order dated 31.03.2016 passed by the Deputy Commissioner of I

The order continues below.

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