Gayatri Anand Society vs ITO

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

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.

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 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.

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.

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.

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 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.

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.

In the result, the Appeal of the Assessee is partly allowed for statistical purpose.