← All Phrases

“anonymous donation”

Charitable TrustsSection 115BBCSection 115BBC175 judgments

DE vs. MEDICAL AND EDUCATIONAL SOCIETY,HYDEARABADVS.ITO, EXEMPTION WARD-1(1), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 845/HYD/2025[2018-19]Status: DisposedITAT Hyderabad13 Mar 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.845/Hyd/2025 Assessment Year 2018-2019 Devs Medical & Educational Society, The Income Tax Officer, Hyderabad – 500 062. Vs. Exemption Ward-1(1), Telangana. Hyderabad – 500 029. Pan Aaaad1678G (Appellant) (Respondent) For Assessee : Sri B Satyanarayana Murthy, Ca For Revenue : Sri Srinath Sadanala, Sr. Ar Date Of Hearing : 11.03.2026 Date Of Pronouncement : 13.03.2026 आदेश/Order

For Appellant: Sri B Satyanarayana Murthy, CAFor Respondent: Sri Srinath Sadanala, Sr. AR
Section 115Section 115BSection 143(3)

short "the Act"], 1961 on 12.04.2021 whereby an addition of Rs.2,54,81,064/- was 4 ITA.No.845/Hyd./2025 made on account of anonymous donation chargeable to tax u/sec.115BBC of the Act. The assessee challenged the action of the Assessing Officer before the learned CIT(A) but could not succeed ... Thus, the learned Authorised Representative of the Assessee has submitted that the Assessing Officer has assumed the receipt of Rs.2,68,22,173/- as anonymous donation when assessee 5 ITA.No.845/Hyd./2025 has not claimed or declared any donation amount, but the entire receipt was on account of tuition

AMEENAMMA CHARITBLE TRUST,ANANTAPUR vs. ITO, (EXEMPTION) WARD-TIRUPATI, TIRUPATI

In the result, appeal filed by the assessee Trust is partly allowed in terms of our aforesaid observations

ITA 1841/HYD/2025[2016-17]Status: DisposedITAT Hyderabad20 Feb 2026AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1841/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Ameenamma Charitable Vs. Income Tax Officer Trust, (Exemption) Ward – Anantapur. Tirupati. Pan: Aaeta7403P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ka Sai Prasad, Ca राज" व "ारा/Revenue By: Shri K Vamsi Krishna, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Additional/Joint Commissioner Of Income Tax (Appeals)-1, Chennai, Dated 03/10/2025, Which In Turn Arises From The Order Passed By The Income Tax Officer, Exemption Ward, Tirupati (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 14/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri KA Sai Prasad, CAFor Respondent: Shri K Vamsi Krishna, Sr.AR
Section 11Section 11(1)Section 11(2)Section 115BSection 12ASection 13(9)Section 139(1)Section 143(2)Section 143(3)Section 250

denied on procedural grounds. 3. The Ld. Commissioner (Appeals) is not justified in upholding the addition of Rs. 11,78,000/- u/s 115BBC as anonymous donations ignoring the complete donor details furnished during the appellate proceedings. 4. The appellant craves leave to add, alter, amend or withdraw ... wherein the provisions of section 11 & 12 would 4 Ameenamma Charitable Trust vs. ITO not apply to the income referred as anonymous donations, as discussed in point (2) of the assessment order. 4. Apart from that, the AO observed that the gross income of the assessee Trust during the subject

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. MEENAKSHI AMMAL TRUST, CHENNAI

In the result, the appeal of the Revenue stands dismissed

ITA 1664/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Feb 2026AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. Shiva Srinivas, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A
Section 115BSection 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 292C

case and in law. 2. The Ld.CIT(A) erred in deleting the addition of Rs.33.99 crore out of the total Rs.35.34 crore treated as anonymous donations under Section 115BBC without appreciating that during the course of search at the premises of the trust office, loose sheets were seized vide ANN/CS/MAT/LS/S ... determining the total income at Rs.59,61,31,350/-, after making the following additions: i. Rs.2,16,35,000/- on account of accommodated anonymous donations; ii. Rs.35,34,40,000/- representing cash deposits in bank accounts, treated as anonymous donations u/s.115BBC of the Act; and iii. Rs.9

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. MEENAKSHI AMMAL TRUST, CHENNAI

In the result, the appeal filed by the Revenue stands dismissed, and the grounds raised by the assessee by way of Rule 27 of the ITAT Rules are partly allowed

ITA 1658/CHNY/2025[2013-14]Status: DisposedITAT Chennai04 Feb 2026AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. Shiva Srinivas, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A
Section 12ASection 131Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 234ASection 292C

vide order dated 31.03.2016, determining total income at Rs.28,34,01,206/-, after making the following additions: i. Voluntary donations treated as anonymous donations for lack of identity – Rs.5,31,58,159/- ii. Accommodated receipts treated as anonymous donations (admitted vide letter dated 11.01.2016) – Rs.6,54,35,500/- iii. Accommodated ... receipts treated as anonymous donations (admitted vide letter dated 07.03.2016) – Rs.9,73,81,500/- iv. Accommodated salary advance / festival advance / material advance treated as anonymous – Rs.6,74,26,047/- 7. Aggrieved, the assessee preferred an appeal before the learned Commissioner of Income Tax (Appeals)-18, Chennai. Before the Ld.CIT

GUNAI SHIKSHAN PRASARAK MANDAL,UDGIR vs. DEPUTY COMMISSIONER OF INCOME-TAX, AURANGABAD

In the result, the appeal filed by the assessee in ITA

ITA 1421/PUN/2025[2017-18]Status: DisposedITAT Pune29 Jan 2026AY 2017-18

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Tanaji Chavan
Section 115BSection 143(3)Section 68

Subsequently, the case of the assessee was selected for scrutiny and accordingly, statutory notices issued to the assessee in order to verify the anonymous donations received by the assessee and also to verify the source of cash deposits made during the demonetization period amounting to Rs.80,18,423/-. The Assessing ... Officer has completed the assessment u/s 143(3) of the Act vide order dated 24.12.2019 by disallowing the above said anonymous donations amounting to Rs.2,12,84,180/- u/s 115BBC of the Act and also made an addition of the above said cash deposits amounting to Rs.80

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE, AURANGABAD, AURANGABAD. vs. GUNAI SHIKSHAN PRASARAK MANDAL, LATUR

In the result, the appeal filed by the assessee in ITA

ITA 1370/PUN/2025[2017-18]Status: DisposedITAT Pune29 Jan 2026AY 2017-18

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Tanaji Chavan
Section 115BSection 143(3)Section 68

Subsequently, the case of the assessee was selected for scrutiny and accordingly, statutory notices issued to the assessee in order to verify the anonymous donations received by the assessee and also to verify the source of cash deposits made during the demonetization period amounting to Rs.80,18,423/-. The Assessing ... Officer has completed the assessment u/s 143(3) of the Act vide order dated 24.12.2019 by disallowing the above said anonymous donations amounting to Rs.2,12,84,180/- u/s 115BBC of the Act and also made an addition of the above said cash deposits amounting to Rs.80

THE FALAHE DARAIN EDUCATION SOCIETY,AHMEDABAD vs. DCIT, CIRCLE-1, EXMP., AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 2111/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad27 Jan 2026AY 2016-17

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Sunil Talati, A.RFor Respondent: Smt. Ananya Kulshresth, Sr.DR
Section 11(1)(d)Section 12ASection 250Section 69ASection 80G

appellant has duly maintained record of the identity of donor indicating name and address of the person making donations, as not to attract Anonymous donations as per Sec. 115BBC of the Act.  Hence, rationale of the Ld. AO regarding not to treat corpus donation, for donation claimed to be corpus

DCIT CIRCLE-1(1) (E), NEW DELHI vs. GURU GOBIND SINGH EDUCATIONAL CHARITABLE TRUST, NEW DELHI

In the result, appeal of the Revenue in ITA No

ITA 8504/DEL/2019[2015-16]Status: DisposedITAT Delhi21 Jan 2026AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Subodh Gupta, AdvFor Respondent: Shri Amit Jain, CIT- DR
Section 115BSection 12ASection 133(6)Section 68

maintained along with details of PAN and copies of ITR and confirmations have been furnished, the said amount can also not be considered as anonymous donation within the purview of section 115BBC of the Act. Therefore, the addition of Rs. 1,99,25,000/- made u/s 68 was deleted

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. SRI MUTHUKUMARAN EDUCATIONAL TRUST, CHENNAI

In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed

ITA 1263/CHNY/2025[2014-15]Status: DisposedITAT Chennai19 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1263/Chny/2025 & C.O.No.64/Chny/2025 (In Ita No.: 1263/Chny/2025) िनधा#रण वष# / Assessment Year: 2014-15 Dcit, Sri Muthukumaran Educational Trust, Central Circle -2 (1), Vs. 641/61, Ramasamy Salai, Chennai. K. K. Nagar, Chennai – 600 078. [Pan: Aabts-6980-L] (अपीलाथ%/Appellant) (&'थ%/Respondent/ Cross Objector ) Assessee By : Shri. R. Venkata Raman, C.A. Department By : Mr. Bipin C.N., C.I.T. & Ms. R. Anita, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 29.10.2025 घोषणा की तारीख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Mr. Bipin C.N., C.I.T. &
Section 115BSection 143(3)

addition of Rs.27,06,71,020/- out of the total addition of Rs.27,18,43,000/- made by the AO on account of alleged anonymous donations, based on loose sheets seized vide Annexure ANN/CS/MAT/LS/S. 5. Briefly stated, the facts of the case, insofar as they relate to the impugned issue ... College of Education Total 104.25 984.53 1227.20 402.45 2718.43 8. According to the AO, the aforesaid cash deposits represented anonymous donations received by the assessee and subsequently deposited into the respective bank accounts. Holding the same to fall within the ambit of section 115BBC of the Act, the AO treated

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. SRI MUTHUKUMARAN EDUCATIONAL TRUST, CHENNAI

In the result, the appeal filed by the Revenue as well as the cross objection filed by the assessee are dismissed

ITA 1262/CHNY/2025[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1262/Chny/2025 & C.O.No.63/Chny/2025 (In Ita No.: 1262/Chny/2025) िनधा#रण वष# / Assessment Year: 2013-14 Dcit, Sri Muthukumaran Educational Trust, Central Circle -2 (1), Vs. 641/61, Ramasamy Salai, Chennai. K. K. Nagar, Chennai – 600 078. [Pan: Aabts-6980-L] (अपीलाथ%/Appellant) (&'थ%/Respondent/ Cross Objector ) Assessee By : Shri. R. Venkata Raman, C.A. Department By : Mr. Bipin C.N., C.I.T. & Ms. R. Anita, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 29.10.2025 घोषणा की तारीख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Mr. Bipin C.N., C.I.T. &
Section 12ASection 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153A

impugned amount is already subsumed in the amount of Rs.11,43,88,900/- disclosed by the assessee on account of accommodated receipts treated as anonymous donation disclosed vide letter dated 11/01/2016 for Rs.2,94,22,400/- & letter dated 07/03/2026 for Rs.8,49,66,500/- without any finding or evidence ... impugned amount is already subsumed in the amount of Rs.11,43,88,900/- disclosed by the assessee on account of accommodated receipts treated as anonymous donation disclosed vide letter dated 11/01/2016 for Rs.2,94,22,400/- & letter dated 07/03/2016 for Rs.8,49,66,500/- without tagging the said receipts

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1126/PUN/2024[2017-18]Status: DisposedITAT Pune18 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

Assessee has also raised following additional grounds of appeal : “11. Without prejudice to other Grounds of appeal, Appellant contends that income from alleged "Anonymous Donations", taxable u/s 115BBC, can't exceed "Total Income" of the Appellant, considering the mechanism emerging from section 115BBC read in tandem and in comparison, with ... assessee. Thereafter, ld. AO after disposing of the objections has concluded the re-assessment proceedings making addition u/s.115BBC of the Act for Anonymous donations at ₹1,36,50,000/- and assessed income at the same amount. 7. Subsequently, the assessee preferred appeal before ld.CIT(A) and even in the submissions

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1125/PUN/2024[2016-17]Status: DisposedITAT Pune18 Dec 2025AY 2016-17
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

nAssessee has also raised following additional grounds of\nappeal:\n“11. Without prejudice to other Grounds of appeal, Appellant\ncontends that income from alleged \"Anonymous Donations\", taxable\nu/s 115BBC, can't exceed \"Total Income\" of the Appellant,\nconsidering the mechanism emerging from section 115BBC read in\ntandem and in comparison ... learned AO, while concluding the 147 assessments, held that,\nthe donations offered as taxable income in the Income and\nexpenditure of various years, are 'Anonymous Donation' and as\nsuch, taxed the same, u/s 115BBC.\n5. Appellant filed appeal before the learned CIT(A) raising various\nobjections on technical aspects

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1124/PUN/2024[2015-16]Status: DisposedITAT Pune18 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

Assessee has also raised following additional grounds of appeal : “11. Without prejudice to other Grounds of appeal, Appellant contends that income from alleged "Anonymous Donations", taxable u/s 115BBC, can't exceed "Total Income" of the Appellant, considering the mechanism emerging from section 115BBC read in tandem and in comparison, with ... assessee. Thereafter, ld. AO after disposing of the objections has concluded the re-assessment proceedings making addition u/s.115BBC of the Act for Anonymous donations at ₹1,36,50,000/- and assessed income at the same amount. 7. Subsequently, the assessee preferred appeal before ld.CIT(A) and even in the submissions

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1123/PUN/2024[2014-15]Status: DisposedITAT Pune18 Dec 2025AY 2014-15
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

nAssessee has also raised following additional grounds of\nappeal:\n“11. Without prejudice to other Grounds of appeal, Appellant\ncontends that income from alleged \"Anonymous Donations\", taxable\nu/s 115BBC, can't exceed \"Total Income\" of the Appellant,\nconsidering the mechanism emerging from section 115BBC read in\ntandem and in comparison ... learned AO, while concluding the 147 assessments, held that,\nthe donations offered as taxable income in the Income and\nexpenditure of various years, are 'Anonymous Donation' and as\nsuch, taxed the same, u/s 115BBC.\n5. Appellant filed appeal before the learned CIT(A) raising various\nobjections on technical aspects

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1122/PUN/2024[2013-14]Status: DisposedITAT Pune18 Dec 2025AY 2013-14
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

nITA Nos.1121 to 1126/PUN/2024\nRajarshi Shahu Shikshan Sanstha\n“11. Without prejudice to other Grounds of appeal, Appellant\ncontends that income from alleged \"Anonymous Donations\", taxable\nu/s 115BBC, can't exceed \"Total Income\" of the Appellant,\nconsidering the mechanism emerging from section 115BBC read in\ntandem and in comparison, with ... learned AO, while concluding the 147 assessments, held that,\nthe donations offered as taxable income in the Income and\nexpenditure of various years, are 'Anonymous Donation' and as\nsuch, taxed the same, u/s 115BBC.\n5. Appellant filed appeal before the learned CIT(A) raising various\nobjections on technical aspects

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1121/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

Assessee has also raised following additional grounds of appeal : “11. Without prejudice to other Grounds of appeal, Appellant contends that income from alleged "Anonymous Donations", taxable u/s 115BBC, can't exceed "Total Income" of the Appellant, considering the mechanism emerging from section 115BBC read in tandem and in comparison, with ... assessee. Thereafter, ld. AO after disposing of the objections has concluded the re-assessment proceedings making addition u/s.115BBC of the Act for Anonymous donations at ₹1,36,50,000/- and assessed income at the same amount. 7. Subsequently, the assessee preferred appeal before ld.CIT(A) and even in the submissions

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. UTTARAYAN TRUST FOR EDUCATION & SOCIAL WELFARE, COOCH BEHAR

In the result, the appeal of the revenue is dismissed

ITA 2563/KOL/2024[2016-17]Status: DisposedITAT Kolkata08 Dec 2025AY 2016-17

Bench: SHRI SONJOY SARMA (Judicial Member)

For Appellant: Shri S R Nag, ARFor Respondent: Shri Manoj Kr. Patil, JCIT, Sr. DR
Section 115BSection 127Section 131Section 133ASection 143(2)Section 147Section 148Section 250

proper explanation by the assessee-trust regarding donation received, the Assessing Officer completed the assessment u/s 147 of the Act by considering the above anonymous donations and brought to tax u/s 115BBC @ 30% on Rs.14896000/-. 4. Aggrieved by the above order, the assessee filed appeal before

ACIT, CHENNAI vs. SRI BALAJI EDUCATIONAL AMD TRUST CHARITABLE PUBLIC TRUST , CHENNA

In the result, the appeal of the Assessee and that of the Department are dismissed

ITA 1471/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Dec 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1249/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 M/S. Sri Balaji Educational & Acit, Charitable Public Trust, Vs. Central Circle 3(4), No. 60, First Avenue, Chennai. Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (&'थ"/Respondent) [Pan: Aacts-1386-D] (अपीलाथ"/Appellant) आयकर अपील सं./Ita Nos.:1471/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 Acit, M/S. Sri Balaji Educational & Central Circle 3(4), Vs. Charitable Public Trust, Chennai. No. 60, First Avenue, Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (अपीलाथ"/Appellant) [Pan: Aacts-1386-D] (&'थ"/Respondent) िनधा$)रती की ओर से/Assessee By : Shri. Y.Sridhar, Fca राज4 की ओर से /Revenue By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 08.09.2025 घोषणा की तारीख/Date Of Pronouncement : 01.12.2025

For Appellant: Shri. Y.Sridhar, FCAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 132(4)Section 143(3)Section 245D(4)Section 250

said buffer amount of Rs.24.26 crores was offered additionally which is over and above the amount of Rs.300.74 crores of unaccounted anonymous donations arising out of incriminating materials seized vide different annexures. On perusal of the statements recorded and letter dated 26.08.2016, it is clear that the total unaccounted anonymous ... which includes Rs.245.71 crores for AY 2013-14 to 2016-17 & Rs.55.03 crores for AY 2017-18). The amount of Rs.245.71 crores of unaccounted anonymous donations for AY 2013-14 to 2016-17 was already settled by the Hon'ble IBS-II, New Delhi as discussed in the earlier paragraphs

ACIT , CHENNAI vs. RAJAGOPALAN, CHENNAI

In the result, the appeal of the revenue is dismissed

ITA 1443/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Dec 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 132(4)Section 143(3)Section 245D(4)Section 250Section 69

said buffer amount of Rs.24.26 crores was offered additionally which is over and above the amount of Rs.300.74 crores of unaccounted anonymous donations arising out of incriminating materials seized vide different annexures. On perusal of the statements recorded and letter dated 26.08.2016, it is clear that the total unaccounted anonymous ... which includes Rs.245.71 crores for AY 2013-14 to 2016-17 & Rs.55.03 crores for AY 2017-18). The amount of Rs.245.71 crores of unaccounted anonymous donations for AY 2013-14 to 2016-17 was already settled by the Hon'ble IBS-II, New Delhi as discussed in the earlier paragraphs

M/S. SRI BALAJI EDUCATIONAL AND CHARITABLE PUBLIC TRUST,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(4), CHENNAI

In the result, the appeal of the Assessee and that of the Department are dismissed

ITA 1249/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Dec 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1249/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 M/S. Sri Balaji Educational & Acit, Charitable Public Trust, Vs. Central Circle 3(4), No. 60, First Avenue, Chennai. Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (&'थ"/Respondent) [Pan: Aacts-1386-D] (अपीलाथ"/Appellant) आयकर अपील सं./Ita Nos.:1471/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 Acit, M/S. Sri Balaji Educational & Central Circle 3(4), Vs. Charitable Public Trust, Chennai. No. 60, First Avenue, Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (अपीलाथ"/Appellant) [Pan: Aacts-1386-D] (&'थ"/Respondent) िनधा$)रती की ओर से/Assessee By : Shri. Y.Sridhar, Fca राज4 की ओर से /Revenue By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 08.09.2025 घोषणा की तारीख/Date Of Pronouncement : 01.12.2025

For Appellant: Shri. Y.Sridhar, FCAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 132(4)Section 143(3)Section 245D(4)Section 250

said buffer amount of Rs.24.26 crores was offered additionally which is over and above the amount of Rs.300.74 crores of unaccounted anonymous donations arising out of incriminating materials seized vide different annexures. On perusal of the statements recorded and letter dated 26.08.2016, it is clear that the total unaccounted anonymous ... which includes Rs.245.71 crores for AY 2013-14 to 2016-17 & Rs.55.03 crores for AY 2017-18). The amount of Rs.245.71 crores of unaccounted anonymous donations for AY 2013-14 to 2016-17 was already settled by the Hon'ble IBS-II, New Delhi as discussed in the earlier paragraphs

Showing 1–20 of 175 · Page 1 of 9

...