2026 (5) TMI 1466

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....ppeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 29.08.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 16.12.2019 passed u/s. 144 of the Income Tax Act, 1961 (in short 'the Act'). 2. The only issue for my consideration is against the addition of Rs. 30,41,698/- made by the Assessing Officer for the Volun....

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....me of the assessee. 5. I have heard the rival contentions and perused the record placed before me. Admittedly, the assessee is a religious trust and there is temple namely Namdeo Shimpi Samaj Mandir. Assessee is not registered u/s. 12A of the Act and the Voluntary Contribution of Rs. 30,41,698/- has been received which Revenue authorities are alleging to be voluntary income taxable in the hands....

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.... the trust building. Valid receipts have also been issued, audited financial statements are also placed at pages 9 to 12 of the paper book which indicates that during the year Rs. 27,51,231/- has been specifically incurred for the building construction work. There is opening balance under the building head at Rs. 72,33,405/- and along with the construction during the year, the closing balance of t....