MAHARASHTRA MARITIME BOARD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - EXEM. CIRCLE 2, MUMBAI, MUMBAI

ITA 8938/MUM/2025Status: DisposedITAT Mumbai13 March 2026AY 2023-24Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee raised grounds regarding denial of exemption under Section 11 and an additional ground claiming 'State' status under Article 289 of the Constitution. The Tribunal observed that the CIT(A) had not extensively dealt with these issues. Therefore, the Tribunal set aside the appeal to the file of the CIT(A) for de novo adjudication on merits, to be decided along with earlier assessment year appeals for consistency.

What were the facts?

The assessee, a trust formed by the Government of Maharashtra, filed a return of income declaring 'Nil' income after claiming exemption under Section 11 of the Income Tax Act. The Assessing Officer (AO) made additions, determining a total income of Rs. 72,26,38,803, on the ground that the assessee does not fall under the category of a charitable trust as per Section 2(15) of the Act.

What were the issues?

Whether the assessee is entitled to exemption under Section 11 of the Income Tax Act and immunity from taxation under Article 289 of the Constitution of India, and if the CIT(A) provided adequate opportunity for hearing and adjudication.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1),Section 143(2),Section 142(1),Section 143(3),Section 144B,Section 2(15),Section 289,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI VIKRAM SINGH YADAV, AM

For Appellant: Shri Rajesh Kumar Yadav, CIT-DR
For Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Hearing: 09.03.2026Pronounced: 13.03.2026

Per Bench:

The captioned appeals are filed by the assessee, challenging the order of the Learned

Commissioner of Income Tax Appeal, Mumbai (‘ld. CIT(A)’ for short), National Faceless

Appeal Centre (“NFAC” for short) passed u/s 250 of the Income Tax Act, 1961 (‘the Act'),

pertaining to the Assessment Years (‘A.Y.’ for short) 2021-22, 2022-23 & 2023-24. 2. As the facts are identical in these appeals, we hereby pass a consolidated order by taking ITA No.8936/M/2025 pertaining to A.Y. 2021-22 as the lead case.

3.

The assessee has raised the following grounds of appeal:

ITA Nos.8936, 8937 & 8938/Mum/

The order continues below.

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