DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI vs. CATHOLIC EDUCATION SOCIETY, MUMBAI

ITA 3076/MUM/2023Status: DisposedITAT Mumbai04 June 2024AY 2017-2018Bench: SHRI PRASHANT MAHARISHI (Accountant Member), SHRI SANDEEP SINGH KARHAIL (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, finding that the salary and rent payments to specified persons were not excessive and were supported by evidence like experience, qualifications, and valuation reports. Therefore, the provisions of Section 13(3) were not attracted.

What were the facts?

The Revenue appealed the CIT(A)'s decision to allow exemption under Section 11 to the assessee trust. The AO had disallowed a portion of salary and rent paid to specified persons under Section 13(3), deeming them excessive.

What were the issues?

Whether the payments of salary and rent made by the assessee trust to specified persons under Section 13(3) were excessive, thereby disentitling the trust to exemption under Section 11.

Which sections of the Income-tax Act were involved?

Section 11,Section 13(1)(c),Section 13(2)(c),Section 13(2)(g),Section 13(3),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri K. Gopal/Ms. Neha Paranjpe
For Respondent: Shri H. M. Bhatt

PER SANDEEP SINGH KARHAIL, J.M.

The present appeal has been filed by the Revenue challenging the impugned order dated 23/06/2023, passed u/s 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017–18. 2. In its appeal, the Revenue has raised following grounds:–

Catholic Education Society. “A. Whether, on the facts and circumstances of the case and in law, the Ld. CIT(A) has failed to appreciate that the assessee trust has made excessive payments on account of sa

The order continues below.

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