SIMRAN MOTORS PVT.LTD,PANVEL vs. DCIT CIRCLE , PANVEL

ITA 1071/PUN/2025Status: DisposedITAT Pune01 January 2026AY 2013-14Bench: SHRI RAMA KANTA PANDA (Vice President), Ms. ASTHA CHANDRA (Judicial Member)6 pages
AI SummaryAllowed for statistical purpose

What did the Tribunal hold?

The Tribunal observed that the assessee's claim of receiving notices after the assessment order was not properly considered by the CIT(A), and the Department provided no concrete evidence that the donation was bogus. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the matter back to the AO for fresh adjudication, ensuring the assessee a fair opportunity to present its case.

What were the facts?

The assessee claimed a deduction of ₹26,25,000/- u/s 35(1)(ii) for a ₹15 lakh donation to the School of Genetics and Population Health, Kolkata. The assessment was reopened after the CBDT declared the institution bogus, and the AO disallowed the deduction, completing the assessment ex-parte as the assessee allegedly failed to respond to notices. The CIT(A) upheld this disallowance.

What were the issues?

Whether the disallowance of deduction u/s 35(1)(ii) for a donation to a scientific research organization, declared bogus by CBDT, was justified, and whether the ex-parte assessment was procedurally valid given the assessee's claim of delayed notice receipt.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 148,Section 35(1)(ii),Section 35,Section 147,Section 142(1),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE

Before: SHRI RAMA KANTA PANDA, VICE- & Ms. ASTHA CHANDRA

Hearing: 12.11.2025Pronounced: 01.01.2026

PER : ASTHA CHANDRA, JM

This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC)/Commissioner of Income Tax (Appeals), Delhi [“CIT(A)/NFAC”] dated 17/02/2025 pertaining to the Assessment Year (“AY”) 2013-14. 2. Briefly stated, the facts are that assessee is an automobile authorized dealer of Maruti Udhyog Ltd. (MUL) as well as authorized service centre of MUL. It has filed its return of income for A.Y. 2013-14 on 10/09/2013 declaring total income at ₹3,27,38,540/-. The case of the assessee was selected for scrutiny

2 ITA.No.1071/PUN/2025 (Simran Motors Pvt. Ltd.) under CASS and an order u/s. 143(3) of the Income Tax Act, 196

The order continues below.

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