DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1), MUMBAI, MUMBAI vs. SOCIETY FOR APPLIED MICROWAVE ELECTRONICS ENGINEERING AND RESEARCH, MUMBAI

PDF · subscribers
ITA 1132/MUM/2024Status: DisposedITAT Mumbai28 August 2024AY 2013-14Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee is entitled to claim exemption under Section 11 of the Act. This decision followed the precedent set by coordinate benches of the ITAT, which were also confirmed by the Bombay High Court.

What were the facts?

The assessee, a research institution, claimed exemption under Section 11 for its research and consultancy activities. The Assessing Officer denied this exemption, arguing the activities were commercial and not covered by Section 11, suggesting Section 10(21) might apply if specific approvals were obtained.

What were the issues?

Whether the research and consultancy activities of the assessee are charitable in nature and eligible for exemption under Section 11, considering the proviso to Section 2(15) and the nature of its operations.

Which sections of the Income-tax Act were involved?

Section 11,Section 2(15),Section 10(21)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: SHRI AMIT SHUKLA & SHRI RATNESH NANDAN SAHAY

For Appellant: Ms. Ritu Pujabi, A.R
For Respondent: Shri S. Srinivasu, CIT- D.R

O R D E R Per: Ratnesh Nandan Sahay, Accountant Member: 1. This appeal has been filed by the appellant against the Order of the Ld. CIT (Appeals) passed u/s. 250 of the Income Tax Act [the ‘Act’ in short] ➤AY 2011-12: Para 3.3, Page 22 to 25 (Attached at Exhibit 3)

➤AY 2012-13: Para 3.3, Page 24 to 26 (Attached at Exhibit 4)

➤AY 2016-17: Para 3.3, Page 22 to 24 (Attached at Exhibit 5)

➤ AY 2017-18: Para 3.3, Page 21 to 24 (Attached at Exhibit 6) 6. The Assessee also submits that even in the regular scrutiny assessment for AY 2022-23 the income returned by the Assessee has been accepted by the AO. The order dated 05-04-2023 passed under section 143(3) r.w.s. 144B for AY 2022-23 is also attached at Exhibit 7. Please see Para 3.4 Pages 4 to 12.

7.

In view of the foregoing, the Assessee submits that even after considering the decision of the Honourable Supreme Court in Ahmedabad Urban Development Authority (supra), the Department has accepted the submissions of the Assessee and consistently allowed the exemption under section 11 of the Act.

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →