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 appeal during the course of hearing of appeal.

2. The brief facts of the case are that the assessee trust filed its return of income on 27.03.2016 declaring total income at Rs. 2,47,979/-. The case of the assessee was selected for limited scrutiny through CASS for verification of large deduction claimed u/s. 57 of the Act. Issue of deduction u/s. 57 of the Act was investigated and order u/s. 143(3) was passed by ITO, Ward-2, Sikar on 01.12.2016 with addition on the issue of depreciation. The appeal was filed which was decided in favour of the assessee. Later on the assessee got registration u/s. 12AA of the Act on 21.09.2016. Subsequently, it was observed that the assessee trust received Rs. 16,37,300/- during the year with specific direction for use in land and building based on this a notice u/s. 148 of the Act was issued on 14.08.2019 and in respect to the same a return u/s. 148 of the Act was filed by the assessee. The matter was deliberated between the AO and the assessee, ultimately, the amount mentioned (supra) was added back to the income of the assessee as anonymous donations u/s. 115BBC of the Act. The assessee being aggrieved with the same preferred an appeal before the ld. CIT (A) who in turn confirmed the order of the AO and dismissed the appeal of the assessee. The assessee being further preferred the present appeal before us.

3. We have gone through the order of the AO, order of the ld. CIT (A) and the submissions of the assessee along with grounds taken. In addition to grounds raised originally the assessee has taken additional grounds also vide letter dated

11^th June, 2025 as under:-

1. That the assessment completed u/s. 147 is illegal and against the law.

2. That the assessee is eligible for exemption u/s. 10(23C) (Iliad) but the same is not allowed by the Ld. AO and the Ld. CIT(A) is also erred in not allowing the same.

The additional grounds raised by the assessee are substantially in the nature of legal/technical in nature. Hence, we deem it fit to adjudicate the same first before adjudicating the issue on merits. It was bring to our notice by the assessee that the reasons supplied to the assessee are unsigned and without any mentioned of date i.e the document is unauthentic and in the category of deaf and dumb. On this count the assessee submitted that the sanctioned granted by the appropriate higher authorities are also doubtful and shows the casual and improper approach of the authorities. Hence, the whole proceedings need to be quashed.

4. To substantiate this argument the assessee relied upon the decisions of the Co-ordinate Benches as under:-

• Mahendra C. Gala vs. ACIT ITA No. 6590/MUM/20213

5. We have heard the rival submissions and perused the material before us. We would like to discuss some of the cases wherein the issue of reopeni