IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member Assessment Year: 2017-18 ITO, Exemption Ward, Ranchi ….…………….……...................……….……Appellant vs.

Dudhharan Memorial Charitable Trust.…..….........……........……...…..…..Respondent Rani Hospital Behind Machlighar Booty Road, Ranchi, Jharkhand – 834001.

[PAN: AACTD1772A]

Appearances by:

Shri Devesh Poddar, Adv., appeared on behalf of the appellant.

Md. Shadab Ahmed, DR, appeared on behalf of the Respondent.

Date of concluding the hearing : December 18, 2025 Date of pronouncing the order : January 14, 2026 ORDER Per Sonjoy Sarma, Judicial Member:

This appeal filed by the assessee is directed against the order of the NFAC, Delhi (hereinafter referred to as “CIT(A)”) dated 20.03.2024 passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).

2. Brief facts of the case are that the assessee, a trust, filed its return of income for the assessment year 2017–18 declaring nil income. Subsequently, the case of the assessee was selected for limited scrutiny under CASS. Accordingly, notices under sect