Gagan Bharti Educational Society
Case No: ITA No. 2275/DEL/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi
Date: 1/6/2026
Parties Involved
appellantGagan Bharti Educational Society
respondentITO Ward Exemption 1(2)
Facts Summary
The assessee, Gagan Bharti Educational Society, filed a return declaring Nil income for the assessment year 2018-19 on 30.10.2018. The case was selected for scrutiny, and the assessment was completed under section 143(3) read with sections 143(3A) and 143(3B) on 23.02.2021, determining an income of Rs. 8,42,40,301/- after invoking sections 13(7) and 115BBC of the Income Tax Act, 1961. Aggrieved by this order, the assessee appealed to the Commissioner of Income Tax (Appeals) [CIT(A)]. However, du…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ex-parte dismissal of the appeal by the CIT(A) was justified.