ANIMAL WELFARE BOARD OF INDIA,BALLABHGARH vs. DCIT/ACIT(E)(C-2) CHANDIGARH, CHANDIGARH

PDF · subscribers
ITA 1124/CHANDI/2025Status: DisposedITAT Chandigarh24 February 2026AY 2018-19Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, applying principles of natural justice, set aside the impugned order of the CIT(A) and remanded the matter for re-adjudication. The CIT(A) was directed to provide the assessee another opportunity to substantiate its case de novo.

What were the facts?

The assessee, Animal Welfare Board of India, appealed an order of the CIT(A) for AY 2018-19, which upheld an addition of Rs.404.20 Lacs made by the AO for donations due to a lack of substantial evidence. The assessee sought a fresh opportunity for hearing to present its case.

What were the issues?

The key legal issue was the justification of the addition of Rs.404.20 Lacs for donations due to insufficient evidence, and whether the assessee was entitled to a fresh opportunity to present its case to the CIT(A).

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Hearing: 19.02.2026Pronounced: 24.02.2026

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018- 19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 30-06-2025 in the matter of an assessment framed by Ld. AO u/s 143(3) on 12-04-2021. In the assessment order, Ld. AO made addition of donations for Rs.404.20 Lacs for want of any substantial evidence from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing which has been opposed by Ld. CIT-DR.

2.

Keeping in mind the principles of natural justice, we deem it fit to provide another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned order is set aside and Ld. CIT(A) is directed to re-adjudicate the issues de novo with a direction to the assessee to plead and prove its case forthwith.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 24th February, 2026.

Recent GST High Court judgments

Search GST case law →