CIT(A) Upheld Entire Gross Receipts of Education Society as Income – ITAT Restores Matter to AO

Rose Bud Muslim Educational Society Vs ITO (ITAT Kolkata) Assessee, a society registered under Societies Act & holding registration u/s 12AA, filed NIL income. Scrutiny was selected under CASS. Statutory notices remained uncomplied; no books, bills or vouchers were produced. AO completed best-judgment assessment u/s 144, treated entire gross receipts of ₹60,54,326 as taxable income & ignored claimed application of ₹90,47,790. Before CIT(A), Assessee filed partial replies in remand proceedings but failed to produce supporting documents. CIT(A) noted repeated non-compliance, held tha...