DY. COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. NATIONAL INSTITUTE OF BANK MANAGEMENT , MUMBAI
In the result, the appeal of the assessee is allowed with above direction
ITA 1192/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2023AY 2018-19
Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm National Institute Of Bank Assessing Officer, Management, National Faceless S-14, Pemino, Altamount Vs. Assessment Centre, Delhi Road, Mumbai-400 026 (Appellant) (Respondent) Pan No. Aaatnp0040P Dy. Commissioner Of Income Tax, (Exemption) 2(1) National Institute Of Bank Room No.608, Management, 6Th Floor S-14, Pemino, Altamount Vs. Mtnl Building, Road, Cumballa Hill, Mumbai-400 026 Mumbai-400 026
For Appellant: Shri S. AnanthanFor Respondent: Shri Suresh Gaikwad, DR
Section 10Section 10(23)(c)Section 11Section 12ASection 143(3)Section 144BSection 2
exemption under Section 10(23C) of the Act.
However, before us the assessee has claimed that there is an approval available under Section 10(23)(C)(IV) of the Act with the assessee. We direct the learned Assessing Officer to examine the same if same is subsisting then the issue