SWAMI DARSHANAND INSTITUTE OF MANAGEMENT AND TECHNOLOGY,HARIDWAR vs. ITO, W-1(3)(1), HARIDWAR
In the result, appeal of the assessee is allowed
ITA 129/DDN/2025[2015-16]Status: DisposedITAT Dehradun05 Dec 2025AY 2015-16
Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalswami Darshanand Institute Of Income Tax Officer, Management & Technology, Ward-1(3)(1), Gurukul Mahavidyalaya, Vs. Haridwar. P.O. Gurukul Kangi, Jwalpur, Haridwar-249407. Pan:Aalas6789G (Appellant) (Respondent) Assessee By Shri Shalil Agarwal, Sr. Adv. & Shri Salies Gupta, Adv. & Shri Uma Shankar, Adv. Department By Shri Amar Pal Singh, Jcit-Dr Date Of Hearing 11.09.2025 Date Of Pronouncement 05.12.2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (‘The Cit(A) In Short) Passed U/S 250 Of The Income Tax Act, 1961, Dated 19.05.2025 For Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is A Society Engaged In Imparting Education. The Ao Based On The Information That Assessee Has Deposited Cash Of Rs.93,10,000/- In The Saving Bank Account Maintained With A Central Bank Of India Which Is Not Declared & Thus Case Was Reopened By Issue Of Notice U/S 148 Of The Act. Thereafter, Submissions Were Made By The Assessee Wherein It Is Claimed That This Account Pertained To Other Society & All The Deposits Are Duly
Section 144BSection 147Section 148Section 148ASection 250Section 69A
u/s 69A of the Act as unexplained money of the assessee. In first appeal, the assessee claimed that the account related to some other society and not pertained to the assessee society.
However, Ld. CIT(A) has not accepted the contention of the assessee and made the addition for the same.
3. Aggrieved by the said order, the assessee
