AdvertisementK. P. Religious & Charitable Trust Vs ITO (ITAT Delhi) Delhi ITAT Remands ₹1.17 Crore Addition After Trust Alleges Fake Bank Account Opened Using Forged Documents The Delhi ITAT restored the matter to the CIT(A) after finding that the tax authorities had failed to conduct a proper enquiry into the assessee trust’s claim that a fraudulent bank account had been opened in its name using forged documents. The assessee, K.P. Religious & Charitable Trust, challenged an addition of ₹1.17 crore made under section 69 on account of deposits in a Punjab National Bank account allegedly s...