Donation/Capitation Fee Payment Case: ITAT Deletes Addition Due to Lack of Evidence

Hitesh Rohilla Vs ACIT (ITAT Delhi) In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, has deleted an addition of ₹24 lakh made by the Assessing Officer (AO) against Hitesh Rohilla for Assessment Year 2013-14. The addition, categorized as unexplained expenditure under Section 69C of the Income Tax Act, 1961, pertained to alleged capitation fees paid in cash to Santosh Medical College, Ghaziabad. The ITAT’s decision, pronounced on February 7, 2025, primarily hinged on the absence of direct evidence linking the payment to the assessee. The case originated fro...