THE ALUMNI ASSOCIATION OF SCIENCE COLLEGE NAGPUR,MUMBAI vs. INCOME TAX OFFICER, NFAC

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ITA 2512/MUM/2026Status: DisposedITAT Mumbai13 July 2026AY 2022-232 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a corrigendum corrected the registration period to include AY 2022-23. Therefore, the assessee is entitled to the benefit under Section 11.

What were the facts?

The assessee's appeal was dismissed by the NFAC for a delay of 81 days without a hearing. The denial of Section 11 benefits was based on the registration period not covering AY 2022-23.

What were the issues?

Whether the assessee was entitled to Section 11 benefits for AY 2022-23 given the registration period, and whether the appeal delay should have been condoned without a hearing.

Which sections of the Income-tax Act were involved?

Section 11,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “J (SMC

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Ms. Neha Paranjpe, Adv
For Respondent: Ms. Jayshree Thakur, SR. D.R
Hearing: 13.07.2026Pronounced: 13.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J (SMC)”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.2512/M/2026 Assessment Year: 2022-23 The Aluni Association of Income Tax Officer, Science College Nagpur, Exem Ward 2(4) MTNL 58-A, Kamagar Nagar Kurla Vs. Exchange, Cumballa Hill East, Mumbai, Maharashtra Peddar Road, Mumbai 400024. Maharashtra 400026 PAN – AAATT0063A (Appellant) (Respondent) Present for: Assessee by : Ms. Neha Paranjpe, Adv. Revenue by : Ms. Jayshree Thakur, SR. D.R. Date of Hearing : 13.07.2026 Date of Pronouncement : 13.07.2026 O R D E R Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 11.09.2025, impugned herein, passed by the National Faceless Appeal Centre (NFAC), Delhi (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2022-23.

2.

We observe from the assessment order dated 29.03.2024 that the benefit under section 11 of the Act was denied on the ground that the registration granted vide order dated 15.03.2023 was effective only for AYs 2024-25 to 2028-29 but not for the AY 2022-23.

2 ITA No.2512/M/2026 The Aluni Association of Science College Nagpur

3.

The Ld. Commissioner also dismissed the Assessee's appeal, filed with a delay of 81 days, in limine, without affording an opportunity of being heard.

4.

Before us, the Assessee relied upon the corrigendum dated 22.03.2024, whereby the period of registration was corrected to AYS 2022-23 to 2026-27.

5.

Thus, in view of the aforesaid corrigendum, the Assessee would be entitled to the benefit under section 11 of the Act. Accordingly, the matter is restored to the file of the Jurisdictional AO for factual verification and recomputation of income in accordance with law, after affording a reasonable opportunity of being heard to the Assessee.

6.

In the result, the Assessee's appeal is allowed in the above terms.

Order pronounced in the open court on 13.07.2026.

Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER

(ANKIT SWARNKAR) Private Secretary Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench

//True Copy// By Order

Dy/Asstt. Registrar, ITAT, Mumbai.

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