GAYATRI ANAND EDUCATION SOCIETY,UP V. ITO WARD EXEMPTION, GHAZIABAD

MA 373/DEL/2025

AI Insights

The case involves the Gayatri Anand Education Society appealing against the Income Tax Officer's (ITO) decision regarding the addition of Rs. 1,50,00,000 as a bogus donation for the Assessment Year 2017-18. The Tribunal had previously remanded the matter to the A.O. but did not address specific grounds (Ground No. 4 to 9) in their final order, which led to the filing of a Miscellaneous Application (M.A No. 373/Del/2025) by the Assessee. The Tribunal acknowledged the oversight and restored the appeal to address these grounds, ultimately remanding the issue of the alleged bogus donation back to the A.O. for a detailed examination in light of supporting documents and previous similar cases.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837990 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 03-10-2025
• Other Referred Cases: DCIT Vs. Anandilal and Ganesh Podar Society, ITA No. 1866/Mum/2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Keywords: Bogus

Judgement Text

" 1 M.A No. 373/Del/2025 GayatriAnand Education Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M. A NO. 373/Del/2025(A.Y 2017-18 in (in ITA No.1003/Del/2024) Gayatri Anand Education Society, A-10, Sector-59, Gautam Budh Nagar,Uttar Pradesh, 201301 PAN:AAAAG7303H Vs ITO Ward Exemption Ghaziabad ITA No.1003/Del/2024 (A.Y 2017-18) GayatriAnand Education Society, A-10, Sector-59, GautamBudh Nagar,Uttar Pradesh, 201301 PAN:AAAAG7303H Vs ITO Ward Exemption Ghaziabad Applicant by Ms. Meenal Goyal, CA & Sh. Kunal Gupta, ADv Respondent by Ms. Harpreet Kaur Hansra, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: M. A NO. 373/Del/2025 The above mentioned Miscellaneous Application is filed by the Assessee in respect of the Final Order dated 10/09/2025 passed by the Tribunal in ITA No. 1003/Del/2024for Assessment Years 2017-18. 2. The grievance of the Assessee in the present M.A that, the Ground No. 4 to 9 of the Assessee have not been adjudicated by the Tribunal and the further grievance of the Assessee regarding Date of Hearing 30.01.2026 Date of Pronouncement 18.01.2026 Printed from counselvise.com 2 M.A No. 373/Del/2025 GayatriAnand Education Society Vs. ITO remanding the matter to the file of A.O. while deciding Ground No. 10 of the Assessee raised in the main Appeal, which are error apparent from record. 3. We have heard both the parties and perused the material available on record. In so far as deciding the Ground No. 10 of the main Appeal in respect of the addition of Rs. 4,40,25,000/-,the Bench remanded the matter to the file of the A.O. for deciding the afresh, which requires no interference as entertaining the said contention of the Assessee in the present proceedings will amounts to re-visiting the facts, which is not permissible u/s 254(2) of the Act. 4. In so far as addition of Rs. 1,50,00,000/- being alleged bogus donation, the Tribunal in the final order while dealing with Ground No. 4 to 9, though discussed the facts in the body of the order, however, not made any observation/order in the operative portion of the final order, which is error apparent from record. Therefore, the Appeal is restored only for the limited purpose of deciding the issue involved in Ground No. 4 to 9 of the main Appeal regarding addition of Rs. 1,50,00,000/-. Accordingly, the main Appeal is restored to its original Number. ITA No.1003/Del/2024 5. We have heard on the Ground No. 4 to 9 of the main Appeal. It is the specific case of the Assessee that authorities below have erred in Printed from counselvise.com 3 M.A No. 373/Del/2025 GayatriAnand Education Society Vs. ITO treating the donation of Rs. 1,50,000/- received by the Assessee as bogus only on the alleged statement of a third person. Further submitted that even after making specific request for cross examination of the person who has given the statement, the same has been denied to the Assessee. Further contended that the said donation has been received through banking channel and the same is supported by the confirmation note and other documents. The Ld. Assessee's Representative also contended that the issue is squarely covered by the order of the Tribunal in the case of DCIT Vs. Anandilal and Ganesh Podar Society, ITA No. 1866/Mum/2021. However, the ld. Department's Representative relying on the orders of the Lower Authorities sought for dismissal of Ground No. 4 to 9 of the Appeal. 6. Considering the above facts and circumstances, we remand the issue involved in Ground No. 4 to 9 to the file of the A.O. with a direction to consider all the material/evidence produced by the Assessee in support of its claim regarding genuineness of donation and we direct the A.O. to consider all the documents produced by the Assessee and decide the issue by following the ratio laid down by the Mumbai Bench of the Tribunal in the case of Anandilal and Ganesh Podar Society (supra). Accordingly, we allow Ground No. 4 to 9 of the Assessee’s Appeal for statistical purpose. Printed from counselvise.com 4 M.A No. 373/Del/2025 GayatriAnand Education Society Vs. ITO 7. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 18/02/2026. Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMEBR Dated: /02/2026 R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "