2025 (9) TMI 953

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...., DR ORDER PER RAJESH KUMAR, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 30.04.2025 for the AY 2011-12. 02. The only issue raised by the assessee is against the order of ld. CIT (A) upholding the order of the ld. AO thereby confirming the addition of Rs.20.00 lacs rec....

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....he basis of statement of Director of Herbicure Health Care Bio-Harbal Research Foundation during the course of survey u/s 133A of the Act on 27.01.2015 that corpus donation was received by the said trust from Herbicure Health Care Bio-Harbal Research Foundation is not genuine and is in fact accommodation entry. Accordingly, the AO treated the corpus donation of Rs.20.00 lacs as not genuine and exe....

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....failed to appear on the various dates/ opportunities granted by the ld. Commissioner of Income-tax (Appeals). 05. After hearing the rival contentions and perusing the materials available on record, we find that in this case the assessee trust is registered u/s 12A of the Act vide order dated 28.07.2008. The case of the assessee was reopened u/s 148 of the Act on the basis of the statement of Di....