R.Bharathan v. ITO

182 ITR 146High Court#7293 most cited

What is R.Bharathan v. ITO authority for?

Suspicion, however strong, cannot substitute for hard evidence when making additions to income. Unsigned papers and insufficient entries are not enough to fasten liability on an assessee.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2025.

Also referred to as

R. Bharathan v. ITO · 182 ITR 146 · suspicion vs evidence · unsigned documents · insufficient entries · addition to income · burden of proof · assessee liability

Issues it is cited on

section 292ccsection 153(c)(1)section 153(c)retraction of statementsection 131(1)corpus donationsection 11(1)(d)statement under section 132(4)dumb documentssection 153c(1)section 132(4a)section 292c

Judgments citing R.Bharathan v. ITO

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2276/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Sept 2025AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 143(3)Section 153CSection 250Section 4Section 68

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2275/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2273/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

DCIT Central Circle 7 1, Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2272/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 11Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2271/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Umashankar Prasad, CIT-DR
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1515/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1514/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1513/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Rajiv Khandelwal, CA
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1511/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1510/MUM/2025[2012-13]Status: DisposedITAT Mumbai04 Sept 2025AY 2012-13

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 11Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1509/MUM/2025[2011-12]Status: DisposedITAT Mumbai04 Sept 2025AY 2011-12

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 675/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jan 2024AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Navi Mumbai

ITA 674/MUM/2023[2016-17]Status: DisposedITAT Mumbai04 Jan 2024AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Navi Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 673/MUM/2023[2014-15]Status: DisposedITAT Mumbai04 Jan 2024AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…

Padmashree Dr. D.Y.Patil University, Mumbai vs. ACIT Income Tax CC-7(1), Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 3266/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Jan 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…found in the premises of the Institute, it was found in the control of the employees. As such, it is submitted that the AO cannot assume that the cash and documents belong to or are in control of the assessee-trust. Reliance is placed on R.Bharathan vs ITO – 182 ITR 146 (Ker) 14.4 It is submitted that no corresponding entries/evidence have been found from the possession of the appellants. It is submitted that there has to be a direct and clinching evidence to prove that the appellants have indeed accepted capitation fees. Courts have time and again held that suspicion however strong cannot take place of hard evi…