2025 (11) TMI 1381

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.... : Shri Prateek Sharma, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 26.12.2024 passed by the Ld. ADDL/JCIT(A)-3, Bengaluru, under Section 250 of the Income-tax Act, 1961, relating to the Assessment Year 2011-12. 2. The assessee has raised the following grounds of appeals: 01. The Assessing Officer a....

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.... of cost. At present the students availing the benefit of this institution are approx. 110 students. The said trust was established on 25.03.2004 and it is registered with the Waqf Board, Gandhinagar. 3. The assessee is non-filer during the year under consideration. The Assessing Officer, found that assessee has deposited cash in the savings bank account more than the basic exemption limit but ....

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.... considered the cash deposit of Rs. 13,13,363/- as unexplained money under the provisions of section 69A of the IT Act and concluded the assessment u/s 143(3) r.w.s 147 on 27/12/2018 by assessing total income at Rs. 14,68,413/-. 4. Aggrieved by the order of the Assessing Officer, the the assessee has filed an appeal before the Ld. CIT(A). The Ld. CIT(A) dismissed the appeal of the assessee. ....