Shalem Assemblies of God Mission Vs. Income Tax Exemption
Case No: I.T.A. No. 5750/Mum/2025
Court: INCOME TAX APPELLATE TRIBUNAL, 'G' BENCH, MUMBAI
Date: 1/23/2026
Parties Involved
appellantShalem Assemblies of God Mission
respondentIncome Tax Exemption
Facts Summary
The assessee, Shalem Assemblies of God Mission, a trust, filed its return of income declaring total income as NIL. The Assessing Officer (AO) passed an ex parte order under section 144 of the Income Tax Act, 1961, denying exemption under section 11 and assessed the total income at Rs. 1,60,49,860/-. Aggrieved by this order, the assessee appealed to the Commissioner of Income Tax (Appeals), Mumbai, but the appeal was dismissed ex parte due to non-compliance with notices. The assessee then approac…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ex parte orders passed by the AO and CIT(A) should be set aside and the assessee should be granted another opportunity to substantiate its case.
Precedents Relied Upon
3 precedents cited in this judgement.