SUDHARANI BASAK EDUCATIONAL TRUST,THANE V. ITO (EXEMPTION)-2(2), MUMBAI

ITA 602/MUM/2025

AI Insights

The appeals by Sudharani Basak Educational Trust were directed against the orders of the Ld. CIT(A) for three different assessment years. The main contention was the denial of application of income under section 11 of the Income Tax Act. The tribunal noted that the CIT(A) had dismissed the appeals without adequately discussing the merits, and had not followed the provisions of Section 250(6) of the Income Tax Act. The tribunal decided to restore the appeals to the CIT(A), following the principle of consistency with a similar case from the previous year.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38815 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Other Referred Cases: ITA No. 603/Mum/2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: TAKING
• Section: 250; 11

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 602/MUM/2025 (AY 2012-13) ITA No. 604/MUM/2025 (AY 2015-16) ITA No. 601/MUM/2025 (AY 2017-18) Sudharani Basak Educational Trust 345, First Floor, C wing Vashi Plaza, Sector-17, Vashi, Vashi S.O.(Thane), Navi Mumbai 400703 PAN No. AAETS8982P Vs. Income Tax Officer (Exemption)- 2(3), Mumbai Room No. 513, 5th Floor, Piramal Chambers, Lalbaug, Parel 400012 Appellant/ assessee Respondent/ revenue Assessee represented by Shri Shreyash Shah (Virtual) & Shri Kunal Shah-Ars Department represented by Shri Nihar Ranjan Samal, Sr. DR. Date of hearing 20/03/2025 Date of pronouncement 20/03/2025 ORDER U/S. 250 OF INCOME TAX ACT, 1961 PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by assessee are directed against the separate orders of Ld. CIT(A) for Assessment Years 2012-13, 2015-16 and 2017-18. In all these appeals, the assessee has raised similar grounds of appeal, certain facts in all the cases are similar, except various of figure of addition on account of denial of application of income under section 11 of Income Tax Act (Act) therefore, with the consent of parties all the appeals were clubbed and heard together and are decided by common order to avoid the conflicting decision. For appreciation of facts, facts in ITA No. 601/MUM/ 2025 for Assessment Year 2017-18 are treated as dead case. 2. Rival submissions of both the parties have been heard and record perused. The Ld. AR. of the assessee submits that Assessing Officer has passed ex ITA No. 602, 604 & 601/MUM/2025 (AY: 2012-13, 2015-16 & 2017-18) 2 parte order without discussing merit of the case. The order of Ld. CIT(A) is not inconsonance with the provision of Section 250(6) of Income Tax Act. The Ld. AR of the assessee further submits that on similar search of fact, appeal for Assessment Year 2016-2017 was heard on 11/03/2025, vide ITA No. 603/Mum/2025 and had already been restored that to the file of Ld. CIT(A). Therefore, this appeal including two other connected may also be restored back to the file of ld CIT(A) with similar direction. 3. On the other hand, Ld. Sr. DR. for the revenue supported the order of the Ld. CIT(A). The Ld. Sr. DR. submits that sufficient opportunity of hearing was given to the assessee to furnish its submission. The assessee came to file the written submission; thus, the Ld. CIT(A) has no option except to decide the matter on the basis of materials available on record. 4. We have considered the rival submissions of the both the parties and perused the materials available on record carefully. We find that in para-5 of his order ld CIT(A) has recorded that the assessee was seeking time for filing reply and not file written submissions on ITBA (Income Tax Business Application) Portal and ultimately dismissed the appeal of assessee by taking view that the assessee has not controverted the facts recorded by Assessing Officer. We find that on similar search of fact, against similar set of facts, the appeal for Assessment Year 2016-17 in ITA No. 603/Mum/2025 had already been restored to the file of Ld. CIT(A) vide order dated 11/03/2025. Therefore, following the principal of consistency, this appeal is also restored back to the file of Ld. CIT(A) in similar direction. 5. In the result, the appeal of assessee is allowed for statistical purpose. ITA No. 602, 604 & 601/MUM/2025 (AY: 2012-13, 2015-16 & 2017-18) 3 ITA No. 602 & 604/Mum/2025 for AY: 2012-13 & AY: 2015-16 6. Considering the fact that assessee has raised similar grounds of appeal, facts in these two years are also similar as of in AY: 2017-18 in ITA No. 601/MUM/2025, which we have restored back to the file of Ld. CIT(A), by following the order of coordinate bench in AY 2016-17. Therefore, these two appeals are also restored back to the file of Ld. CIT(A) in similar directions. 7. In the result, all three appeals are allowed for statistical purpose. Order pronounced in open Court on 20/03/2025. Sd/- Sd/- (GIRISH AGRAWAL) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER सूरत / Surat Dated: 20/03/2025 Divya R. Nandgaonkar (Stenographer) आदेश की प्रतततिति अग्रेतित/ Copy of the order forwarded to :  अिीिार्थी/ The Appellant  प्रत्यर्थी/ The Respondent  आयकर आयुक्त/ CIT  तिभागीय प्रतततिति, आयकर अिीिीय आतिकरण, सूरत/ DR, ITAT, SURAT  गार्ड फाईि/ Guard File By order/आदेश से, सहायक िंजीकार आयकर अिीिीय अतिकरण Mumbai "