THE JUHU PARLE EDUCATION SOCIETYS UTPAL SHANGVI,MUMBAI vs. INCOME TAX OFFICER, EXEM. WARD 2(4), MUMBAI, MUMBAI

This appeal by the assessee is preferred against the order of the NFAC, Delhi [hereinafter “the ld. CIT(A)”] dated 03/03/2025 pertaining to AY 2016-17.

The solitary grievance of the assessee relates to the incorrect determination of the total income in the computation sheet. 3. Briefly stated the facts of the case are that the assessee filed its return of income on 16/10/2016 along with the income and expenditure account, balance sheet and audit report in Form 10B declaring total income at Nil. The assessee is a registered charitable organization with Charity Commissioner and ld. CIT(E), Mumbai, u/s 12A of the Act. The main object of the assessee trust is imparting education through educational institutions known as Utpal Shanghvi Global School and 2 Prabhavati Padamshi Soni International Junior College. After examining the return of income, the AO assessed the total income of the assessee at Nil. However, in the computation sheet, the AO erroneously determined the total income at Rs. 9,66,49,100/- and computed the tax liability accordingly. When this was challenged before the ld. CIT(A), the ld. CIT(A) simply rubbished the appeal of the assessee by stating that the assessee’s grounds of appeal