MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

ITA 374/MUM/2024Status: DisposedITAT Mumbai16 September 2025AY 2017-18Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)32 pages
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What did the Tribunal hold?

The Tribunal held that the assessment orders were not void-ab-initio and upheld the denial of exemption under Sections 11 and 12 due to non-registration and violations. However, it allowed an additional ground related to Section 10(23C)(iiiad) for further examination.

What were the facts?

The assessee, a trust running educational institutions, failed to file returns of income for multiple assessment years. A survey revealed non-registration under Section 12A/12AA and inflated expenses/suppressed receipts, leading to reassessment proceedings.

What were the issues?

Whether the assessment proceedings were void-ab-initio and whether the assessee was eligible for exemption under Section 10(23C)(iiiad) despite not being registered under Section 12A/12AA.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 133A,Section 148,Section 11,Section 12,Section 13(1)(c),Section 234A,Section 234B,Section 234C,Section 271(1)(c)

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Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKAR

For Appellant: Shri Rajesh S. Athavale,AR
For Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Hearing: 08.07.2025Pronounced: 16.09.2025

Heard together (3 matters)

ITA No. 378/MUM/2024
ITA No.376/MUM/2024
ITA No.374/MUM/2024

Read from the judgment's own cause title. This page is filed under one of them.

PER PRABHASH SHANKAR [A.M.] :- The above captioned appeals have been filed by the assessee against the orders of even date as passed by the Learned Commissioner of Income- tax, Appeal, CIT(A), Pune-11 [h

The order continues below.

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