Shri Gurukrupa Seva Trust vs ACIT (Exemption)

Parties Involved

Facts Summary

The assessee, Shri Gurukrupa Seva Trust, has filed an appeal against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 12.03.2024 for the Asst.Year 2011-12. The assessee has raised grounds for appeal, including the passing of an ex-parte order by the CIT (Appeals) and the confirmation of an addition of Rs.20,14,580/- on account of contract receipts. The assessee argued that the responses could not be filed due to circumstances beyond their control and requested a rehearing to delete the additions. The ld.DR objected to the appeal in principle.…

Legal Issues

• 1. Whether the CIT (Appeals) erred in passing an ex-parte order and dismissing the appeal without appreciating the facts and circumstances of the case.
• 2. Whether the CIT (Appeals) erred in confirming the addition of Rs.20,14,580/- considering whole receipts as taxable income of the Appellant Trust.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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