Niramaya Charitable Trust Vs. Income Tax Officer, Faridabad
Case No: ITA No.8636/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/21/2026
Parties Involved
appellantNiramaya Charitable Trust
respondentIncome Tax Officer, Faridabad
Facts Summary
The assessee, Niramaya Charitable Trust, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/Addl./JCIT (A)- 5, Kolkata dated 17.10.2025. The appeal pertains to the assessment year 2017-18 and involves proceedings under section 143(3) of the Income-tax Act, 1961. The assessee challenged the addition of Rs.80,833/- and Rs.1,86,148/- under section 115BBC, claiming that these amounts had been adequately explained and documented. The assessee provided bank details and contr…
Decision in favour of
Assessee
Legal Issues
- 1. Delay in filing the appeal
- 2. Addition of Rs.80,833/- for unexplained receipt
1 more legal issue analysed in this judgement.
Precedents Relied Upon
1 precedent cited in this judgement.