IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “SMC”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 445/JPR/2025 (A. Y. 2015-16)

SKN Shikshan Sansthan, 1, N. H. 11 Bhadhadar Sikar 332 315 PAN No.: AAMTS 1103L ...... Appellant Vs.

DCIT, (Central)-1, Jaipur ...... Respondent Appellant by : Mr. Shafi Mohammad, Adv., Ld. AR Respondent by : Mr. Gautam Singh Choudhary, Addl. CIT, Ld. DR Date of hearing : 24/09/2025 Date of pronouncement : 24/09/2025 O R D E R PER GAGAN GOYAL, A.M:

This appeal by assessee is directed against the order of the Ld. CIT(A), Jaipur-4 dated 23.01.2025 passed u/s. 250 of the Income Tax Act, 1961 (in short ‘the Act’). The assessee has raised the following grounds of appeal: -

1. That the addition and treatment of Corpus Donation Rs. 16,37,300/- as

anonymous donation is illegal and unjustified looking to the facts of the case, because

receipts were for specific directions.

2. That the levy of tax under the provisions of section 115BBE is illegal and against the law.

3. That the levy of interest is also illegal and against the law.

4. That the assessee reserves the rights to add, amend/alter any of the grounds of appea