आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में ।

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं . / ITA No.190/PUN/2024 धििाारण वर्ा / Assessment Year : 2015-16 Ashirwad Charitable Trust, Deputy Commissioner of C/o. R.K. Khanna & Associates, Income Tax (Exemptions), 402, Regent Chambers, Nariman Vs. Circle, Pune Point, Maharashtra – 400021 PAN : AABTA4479Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Raja B. Singh Department by : Shri Ramnath P. Murkunde Date of hearing : 28-04-2025 Date of 20-06-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :

The appeal filed by the assessee is directed against the order dated

06.12.2023 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] pertaining to Assessment Year (“AY”) 2015-16.

2. Briefly stated, the facts of the case are that the assessee is a charitable trust engaged in religious activities running prayer center in the name and style of “Ashirwad Prayer Centre”. It is registered under the Bombay Public Trust Act, 1950 and also u/s 12AA of the Income Tax Act, 1961 (the “Act”). For AY 2015-16, the assessee filed its return of income on 08.09.2015 declaring total income of Rs. Nil. The Ld. Assessing Officer (“AO”) completed the assessment u/s 143(3) of the Act on 29.12.2017 determining the assessed income at Rs.1,16,19,900/- making addition on account of corpus donations u/s 11(1)(d) of the Act by observing that the activities of the assessee trust are not charitable as per the provisions of section 2(15) of the Act. On appeal against such assessment order passed u/s 143(3) of the Act, the Ld. CIT(A) vide his order dated 06-12-2023 allowed the appeal of the assessee holding that the assessee has to be given the benefit of section 11 of the Act. Thereafter, on 28.03.2021 the case of the assessee was reopened after the expiry of 4 years from the end of the relevant AY 2015-16 by issue of a notice dated 28.03.2021 for the reason that “the assessee has not fully and truly disclosed the following material facts necessary for this assessment for the year under consideration : a) Incorrect deduction/benefit of set apart to the extent of 15% u/s 11(1)(a) of Rs.1,11,62,696/-; b) Incorrect deduction of capital expenditure as application of income amounting to Rs.21,16,058/- and c) Incorrect deduction/benefit of accumulation u/s 11(2) of Rs.70,00,000/-.” The assessee filed its objections to reopening on 24.12.2021 stating that : (a) since four years from the end of the relevant assessment year have expired, no action could be taken u/s. 147; (b) the reasons recorded does not give “the material facts not disclosed”; (c) All material facts had indeed been disclosed fully and truly; (d) the legal presumption that all material facts had been duly considered at the time of assessment is applicable in this case; and (e) re-assessment would involve change of opinion, which is not permitted. The said objections raised by the assessee were rejected by the Ld. AO vide his order dated 18.02.2022. The assessee thereafter filed submission (letter) before the Ld. AO on 21.12.2022 bringing to his notice that the objections of the assessee has neither been dealt with nor disposed of. The Ld. AO, however, ignoring the said letter of the assessee passed the order re-assessing the income of the assessee u/s 147 r.w.s. 144B of the Act on 30.03.2022 making an addition of Rs.2,02,78,754/-, to the total income of Rs. Nil declared by the assessee for the reason that the activities of the assessee trust are not as per the provisions of section 2(15)

of the Act and hence exemption claimed by the assessee are disallowed.

3. Aggrieved, the assessee went into the appeal before the Ld. CIT(A)/NFAC challenging the validity of re-assessment who upheld the action of the Ld. AO by observing as under :

“4. Decision:-

Ground No.1 to 6: These grounds are directed against re-opening of the assessment u/s