NATIONAL INSTITUTE OF CONSTRUCTION MANAGEMENT AND RESEARCH,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

ITA 2181/MUM/2022Status: DisposedITAT Mumbai11 September 2026AY 2015-1639 pages
AI SummaryAllowed

What were the facts?

The assessee, NICMAR, engaged in education and research for the construction industry, had its assessment orders challenged by the CIT(E) under Section 263. The CIT(E) considered its training and consultancy activities as business income not eligible for exemption.

What did the Tribunal hold?

The Tribunal held that the activities of NICMAR, including in-service training and consultancy, fall under Section 11(4) of the Income Tax Act, not Section 11(4A). Therefore, the requirement of maintaining separate books of account under Section 11(4A) is not applicable.

What were the issues?

Whether the training and consultancy activities of the assessee are to be treated as business income under Section 11(4A) or as part of its charitable objects under Section 11(4) for the purpose of income tax exemption.

Which sections of the Income-tax Act were involved?

Section 263,Section 254,Section 11(4),Section 11(4A),Section 12A,Section 80G,Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: HON’BLE JUSTICE (RETD.) C V BHADANG & SHRI ARUN KHODPIA, AM

For Appellant: Ms. Neha Sharma, Ms. Prativa Agarwal
For Respondent: Shri Ganesh Sudhakar Bare, CIT
Hearing: 15.06.2026Pronounced: 11.09.2026

Per Arun Khodpia, AM: The aforesaid two appeals are preferred by the assessee, challenging the order of the Commissioner of Income Tax (Exemptions), Mumbai [in short, “the Ld. CIT(E)”], dated 05.08.2022 for the Assessment Years (AYs) 2015-16 and 2016-17. The impugned orders u/s 263 r. w. s. 254 of the Income Tax Act, 1961 [in short, “the Act”] arise out of the order u/s 143

The order continues below.

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