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 SKP Charitable Trust……..…….……….……...................……….……Appellant Bunglow No.1, Ratnam Apartment, Prakash Nagar, Telco, Jamshedpur, Jharkhand- 831004.

[PAN: AAETS2565G]

vs.

ITO, EXEMPTION WARD, JAMSHEDPUR ....……........……...…..…..Respondent 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 : February 05, 2026 Date of pronouncing the order : March 12, 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 20.12.2023 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, is a Charitable Trust, filed its return of income for the assessment year 2017–18 declaring total income of ₹5,86,510, treating the status as AOP. The case was selected for scrutiny. The assessee trust was establis