DY COMMISSIONER OF INCOME TAX (E)-2(1), MUMBAI vs. MAHARASHTRA LABOUR WELFARE BOARD, MUMBAI

ITA 138/MUM/2023Status: DisposedITAT Mumbai25 September 2023AY 2010-1147 pages
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What did the Tribunal hold?

The Tribunal held that the assessee is eligible for exemption under Sections 11 and 12 of the Income Tax Act. Furthermore, it ruled that the assessee is a 'State' within the meaning of Article 289(1) of the Constitution due to deep and pervasive State control and its public importance.

What were the facts?

The Maharashtra Labour Welfare Board, established by the State of Maharashtra, claimed exemption under Section 10(23AAA) and later sought exemption under Sections 11 and 12. The Assessing Officer denied the exemption, but the CIT(A) allowed it under Sections 11 and 12. The assessee also claimed to be a 'State' under Article 289(1) of the Constitution.

What were the issues?

Whether the Maharashtra Labour Welfare Board is eligible for exemption under Sections 11 and 12 of the Income Tax Act, and whether it qualifies as a 'State' under Article 289(1) of the Constitution.

Which sections of the Income-tax Act were involved?

Section 10(23AAA),Section 11,Section 12,Section 12A(2),Section 153(3),Section 289(1)

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Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI

Before: SHRI KULDIP SINGH & SHRI GAGAN GOYAL&

For Respondent: Smt. Mahita Nair, CIT-DR
Hearing: 17/09/2023Pronounced: 25/09/2023

PER GAGAN GOYAL, A.M: These appeals by Revenue and Cross Objections by assessee are directed against the order of National Faceless Centre (NFAC), Delhi dated 18.11.2022 u/s.143(3) r.w.s. 254 of the Income Tax Act, 1961 (in short ‘the Act’) for A.Y. 2008-09 & 2010-11 respectively.

ITA No.137 & 138/Mum/2023

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