MEHAR PALLIATIVE CARE TRUST,AHILYANAGAR vs. CIT(E) , NASHIK

ITA 217/PUN/2026Status: DisposedITAT Pune13 March 2026AY 2020-21Bench: DR.MANISH BORAD (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee falls under the provisions of Section 10(23C)(iiiae) and there is no specific requirement for registration for such institutions. The Tribunal also found that the assessee maintained regular books of accounts which were duly audited.

What were the facts?

The assessee, Meher Palliative Care Trust, claimed exemption under Section 10(23C)(iiiae) of the Income Tax Act for AY 2020-21. The Assessing Officer made an addition of Rs. 16,05,432, which was confirmed by the CIT(A). The assessee appealed this decision.

What were the issues?

Whether the addition made by the AO and confirmed by CIT(A) was valid, considering the assessee's claim for exemption under Section 10(23C)(iiiae) and the procedural validity of the assessment.

Which sections of the Income-tax Act were involved?

Section 10(23C),Section 143(3),Section 144B,Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE

Before: DR.MANISH BORAD

For Appellant: Shri Prasad Bhandari
For Respondent: Shri Dayanand Jawalikar
Hearing: 10.03.2026Pronounced: 13.03.2026

The captioned appeal at the instance of assessee pertaining to A.Y.2020-21 is directed against the order dated 10.12.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 06.09.2022 passed u/s. 143(3) r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).

2.

Assessee has raised following grounds of appeal :

“All the following grounds are independent and without prejudice to each other -

1.

On the facts and in the prevailing circumstances of the case and in Law, the Ld. CIT(A)-NFAC erred in confirming the addition made the Ld. Assessing Officer without appreciating the fact that the Ld. Assessing Officer has comp

The order continues below.

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