DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE, AURANGABAD, AURANGABAD. vs. GUNAI SHIKSHAN PRASARAK MANDAL, LATUR

ITA 1370/PUN/2025Status: DisposedITAT Pune29 January 2026AY 2017-18Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)10 pages
AI SummaryRemanded

What did the Tribunal hold?

The CIT(A) deleted the addition under Section 68, holding it to be a duplicate addition as the cash deposits were part of the anonymous donations already taxed. The Tribunal, however, found the matter needed re-verification.

What were the facts?

The assessee, a charitable trust running an educational institution, received anonymous donations and made cash deposits during demonetization. The Assessing Officer disallowed donations under Section 115BBC and added cash deposits under Section 68.

What were the issues?

Whether the cash deposits made during demonetization were a duplicate addition when already taxed as anonymous donations, and whether the identity and genuineness of donors were sufficiently established.

Which sections of the Income-tax Act were involved?

Section 115BBC,Section 68

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Tanaji Chavan
For Respondent: Shri Basavaraj Hiremath, Shri Tanaji Chavan
Hearing: 07.01.2026Pronounced: 29.01.2026

Heard together (2 matters)

ITA No.1370/PUN/2025
ITA No.1421/PUN/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER VINAY BHAMORE, JM: These cross appeals filed by the Revenue as well as by the assessee are directed against the order dated 11.03.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2017-18 respectively.

2.

Facts of the case, in brief, are that the assessee is a charitable trust with main object of running educational institution and has filed the return of inco

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 115BBC

All 202 judgments and leading authorities on Section 115BBC →

Recent GST High Court judgments

Search GST case law →