SHRI MAHAVEER JAIN MANDIR SAMITI,DELHI vs. CITD, NFAC, DELHI
आयकर अपीलीय अधिकरण
धिल्ली पीठ “एस एम सी”, धिल्ली
श्री धिकास अिस्थी, न्याधयक सिस्य
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.7494/धिल्ली/2025 (नि.व. 2019-20)
Shri Mahaveer Jain Mandir Samiti,
(A Society Registered under Societies Registration Act, 1860),
Techers Colony, Saraswati Vihar, Pitampura, Delhi110034
PAN: AAHTS-6678-M
...... अपीलार्थी/Appellant
बिाम Vs.
Assessing Officer, Assessment Unit/Verification Unit/
Technical Unit/Review Unit, NaFAC, Income Tax Department
Ward-43(6), Civic Centre, New Delhi 110002
..... प्रनिवादी/Respondent
अपीलार्थी द्वारा/Appellant by : Shri Ajit Gandhi, Chartered Accountant
प्रधििािीद्वारा/Respondent by : Shri Keshav Kishore Aanad, Sr. DR
सुिवाई की निथर्थ/ Date of hearing
:
18/12/2025
घोषणा की निथर्थ/ Date of pronouncement
:
18/12/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against an ex-parte order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi
[in short ‘the CIT(A)’] dated 24.09.2025, for Assessment Year 2019-20. 2. The assessee is a trust. Despite substantial deposits in the Bank on which assessee has earned interest income of Rs.9,12,630/- no return of income was filed by the assessee. Notice u/s.148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') was issued to the assessee. In response to the notice the assesee filed submissions explaining that the interest income is from the deposits made in the bank. The deposits in the bank are from donations received in temple. The Assessing Officer (AO) made addition of entire interest income
2
u/s.69 of the Act and also Term Deposits of Rs.3,50,000/- in the bank which were purportedly made from donations.
3. Aggrieved, the assessee filed appeal before the CIT(A). The CIT(A) in ex- parte proceedings dismissed the appeal of assessee upholding the addition.
4. The ld. Counsel for the assessee stated that the notices issued by the CIT(A) were never served on the assessee. He contended that the assessee has very good case on merits, if an opportunity is allowed, the assessee would explain its case before the CIT(A).
5. Considering facts of the case, I am of the view that the assessee needs to be given one more opportunity of making submissions before the CIT(A).
Accordingly, the appeal is restored to the CIT(A). The CIT(A) shall decide appeal of the assessee de-novo on merits after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
6. The assessee shall respond to the notice(s) served by the CIT(A), without fail.
7. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Thur ay the 18th day of December, 2025. (VIKAS AWASTHY)
न्यानयक सदस्य/JUDICIAL MEMBER
धिल्ली/Delhi, ददिांक/Dated 18/12/2025
NV/-
3
प्रतिलिपि अग्रेपििCopy of the Order forwarded to :
1. अपीलार्थी/The Appellant ,
2. प्रनिवादी/ The Respondent.
3. The PCIT/CIT(A)
4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली
5. गार्ड फाइल/Guard file.
BY ORDER,
////
(Asstt.