2025 (6) TMI 1911

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....r The Respondent : Sri.Padmanathan K.V., Advocate ORDER PER PRAKASH CHAND YADAV, JM : The present appeal of the Revenue is arising from the order of the National Faceless Appeal Centre / learned Commissioner of Income-tax (Appeals) ["CIT(A)" for short] dated 20.03.2023, having DIN & Order No.ITBA/NFAC/S/250/2022-23/1050973623(1) and relates to the assessment year 2018-2019. 2. Brief fa....

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....e AO, the assessee filed an appeal before the ld.CIT(A) and pointed out that the assessee has received donations from various donors. The ld.CIT(A) referring certain documentary evidences filed by the assessee for the first time before the ld.CIT(A), accepted the claim of the assessee and deleted the addition made by the AO. 4. Feeling aggrieved with the order of the ld.CIT(A), the Revenue has ....

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....consideration at the end of the AO for examining the veracity of these documents filed by the assessee before the ld.CIT(A). The learned DR also placed on record the judgment of the Hon'ble Bombay High Court in the case of Everest Education Society v. ACIT reported in (2024) 164 taxmann.com 744 (Bom.), wherein under similar circumstances the Hon'ble Bombay High Court has affirmed the addition of a....