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INCOME TAX APPELLATE TRIBUNAL (BANGALORE BENCH)
Prashant Maharishi, VP, Soundararajan K., J
M/S. SRI . ADICHUNCHANAGIRI SHILKSHANA TRUST MANDYA – Appellant
Versus
THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4) BENGALURU – Respondent


Advocates:
For the Appellants/Petitioners: Shri Bharath L, CA
For the Respondents: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru

Table of Content
1. assessment year 2011-12 details. (Para 1 , 4 , 5 , 6 , 7 , 8)
2. grounds of appeal by assessee. (Para 2 , 3 , 11 , 13 , 17)
3. court's analysis of seized documents. (Para 24 , 25 , 29 , 30)
4. conclusion and order of the court. (Para 52 , 53)

ORDER

Per Prashant Maharishi, Vice President

1. The cross appeals are filed against the appellate order passed by the CIT(Appeals)-15, Bangalore [ld. CIT(A)] dated 31.03.2024 for assessment year 2011-12 in the case of Sri Adichunchanagiri Shikshana Trust (appellant/assessee) wherein the appeal against the assessment order passed by DCIT, Central Circle 2(4), Bangalore [ld. AO] u/s. 143(3) r.w.s. 153A of the Income-tax Act, 1961 [the Act] was partly allowed.

2. Aggrieved with that the assessee has preferred the appeal ITA Nos. 1096/Bang/2024 raising the following grounds of appeal :- “1. The order of the Learned Assessing Officer ('LAO') and the Learned Commissioner of Income Tax (Appeals) ('Ld. CIT(A)') in so far as it is against the Appellant is opposed to law, equity, weight of evidence, probabilities and the facts and circumstances in the Appellant's case.

2. The order of passed by the LAO and the Ld. CIT(A) is also bad in law on

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