SHAHEED BHAGAT SINGH EDUCATION SOCIETY ,MUMBAI vs. ITO (EXEMPTION) WARD 2(3), MUMBAI

Aforesaid appeal filed by the assessee is against the order of Learned Commissioner of Income Tax, Appeal, Mumbai [hereinafter “CIT(A)”] dated 06.03.2025 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s 143(1) of the Income Tax Act, 1961 (hereinafter “the Act”) dated 05.12.2024.

The assessee is a trust and filed the return of income on 31.12.2023 showing total income at Rs.82,00,950/-. The AO CPC in intimation issued u/s 143(1) has assessed the total income at Rs.11,04,51,620/-.

On appeal, the Ld. CIT (A) did not admit the appeal on the ground that assessee has not paid the self assessment tax as required u/s 249(4)(a).

The Ld. Authorised Representative (AR) has submitted the evidence that self assessment has been duly paid on the return income, therefore, the Ld. CIT (A) was not justified to dismiss the appeal.

The Ld. Departmental Representative (DR) relied on the order of Ld.

We have considered the rival submissions and perused the material available on the record. We find that Ld. CIT(A) has not admitted the appeal on the ground that self assessment tax has not been paid. The assessee has submitted evidence showing that self assessment tax has been paid. Accordingly, we direct the Ld. CIT(A) to admit the appeal and adjudicate the appeal on merit.