DY COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

ITA 5389/MUM/2025Status: DisposedITAT Mumbai09 March 2026AY 2010-11Bench: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI BIJAYANANDA PRUSETH (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal. It found that the CIT(A) had not erred in accepting additional evidence and that the Revenue had not provided sufficient material to controvert the CIT(A)'s findings. The Tribunal also noted that the issue of accepting additional evidence without a remand report was not substantiated by the Revenue.

What were the facts?

The Revenue appealed against the CIT(A)'s decision to grant exemption under Section 10(23C)(iiiab) to the University of Mumbai. The Revenue argued that the university was not substantially financed by the government and that it was profit-making. The CIT(A) had accepted additional evidence without a remand report.

What were the issues?

Whether the University of Mumbai was substantially financed by the government to qualify for exemption under Section 10(23C)(iiiab) and if the CIT(A) erred in accepting additional evidence without a remand report.

Which sections of the Income-tax Act were involved?

Section 11(1)(a),Section 69A

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Income Tax Appellate Tribunal, “F” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN & HON’BLE SHRI BIJAYANANDA PRUSETH

For Appellant: Shri Yohesh Thar/Shri Suraj Devra/Shri
For Respondent: Shri Vivek Perampurna (CIT-DR) and Shri
Hearing: 23.02.2026Pronounced: 09.03.2026

PER SANDEEP GOSAIN, JM: The present appeals have been filed by the Revenue challenging the different impugned orders dt. 12.06.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal

2 ITA No. 5385-5390/Mum/2025

Centre (NFAC) / CIT(A) for the assessment years 2006-07 to 2011-12. 2. Since all the issues involved in these appeals are common and identical and belongs to one assessee therefore, they have been clubbed, heard together and consolidated order is being pa

The order continues below.

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