Shaheed Bhagat Singh Education Society Vs. ITO (Exemption) Ward 2(3), Mumbai

Parties Involved

Facts Summary

The assessee, Shaheed Bhagat Singh Education Society, a trust, filed its return of income on 31.12.2023 showing a total income of Rs.82,00,950/-. The Assessing Officer (AO) issued an intimation under section 143(1) of the Income Tax Act, 1961, assessing the total income at Rs.11,04,51,620/-. The appeal was not admitted by the Commissioner of Income Tax, Appeal (CIT(A)) on the ground that the assessee had not paid the self-assessment tax as required under section 249(4)(a). The assessee submitted evidence that the self-assessment tax had been duly paid.…

Legal Issues

• 1. Whether the appeal should be admitted despite the non-payment of self-assessment tax.

Judgment Outcome

Decided in favour of Assessee.

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