INCOME TAX OFFICER, BIBIKULAM MADURAI vs. D N PUBLIC CHARITABLE TRUST, ARASARADI MADURAI TAMIL NADU

ITA 1303/CHNY/2023Status: DisposedITAT Chennai09 October 2024AY 2015-1634 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) was right in deleting the addition made by the AO. The Tribunal found that the modus operandi alleged by the AO for diversion of funds was not sufficiently proved with material evidence.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting additions made by the AO. The AO had alleged violation of Section 13(1)(c) of the Income Tax Act due to the installation of the assessee trust's CT scanner in a private company's premises, leading to reduced revenue sharing with the trust.

What were the issues?

Whether the CIT(A) erred in holding that the modus operandi of diversion of funds was not proved and in deleting the addition made under Section 13(1)(c) of the Act.

Which sections of the Income-tax Act were involved?

Section 13(1)(c),Section 11,Section 12,Section 147,Section 151

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Income Tax Appellate Tribunal, A BENCH: CHENNΑΙ

Before: SHRI ABY T. VARKEY & SHRI MANOJ KUMAR AGGARWAL

PER ABY T. VARKEY, JM: ITA Nos.1302 to 1304/Chny/2023 are the appeals preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short `the Ld.CIT(A)'), Delhi, all dated 22.09.2023 for the Assessment Years (hereinafter in short `AYs') 2014-15 to 2016-17 and CO Nos.1 to 3/Chny/2024 are th

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