DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. MAHARASHTRA STATE BOARD OF SECONDARY & HIGHER SECONDARY EDUCATION, PUNE

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ITA 825/PUN/2025Status: DisposedITAT Pune24 October 2025AY 2022-2023Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)17 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee could not be deprived of legitimate exemption due to an inadvertent error in claiming it under the wrong section. The CIT(A)'s order allowing exemption under Section 10(23C)(iv) was upheld.

What were the facts?

The assessee, Maharashtra State Board of Secondary & Higher Secondary Education, claimed exemption under Section 10(46) of the Income Tax Act. However, the CPC rejected this claim, and the assessee argued before the CIT(A) that it was eligible for exemption under Section 10(23C)(iv). The CIT(A) allowed the exemption under Section 10(23C)(iv).

What were the issues?

Whether an assessee can be denied exemption due to claiming it under a wrong section when eligible under another, and whether the CIT(A) erred in allowing a claim not made in the original return.

Which sections of the Income-tax Act were involved?

Section 10(46),Section 10(23C)(iv)

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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Piyush Bafna
For Respondent: Shri Ratnakar Bhimrao Shelake

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 21.10.2025 Sr. PS/PS 2 Draft placed before author 23.10.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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