2024:BHC-OS:6536-DB Digitally s Si Hgn Ae Md B b Hy AVI 1/6 430-oswp-1689-2024.doc SHAMBHAVI NILESH NILESH SHIVGAN SHIVGAN Date:

2024.04.23

13 :44:13 IN THE HIGH COURT OF JUDICATURE AT BOMBAY +0530 ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1689 OF 2024 Al Jamia Mohammediyah Education Society 6/8A Hazarat Terrace Annexe, Sankli Street, Byculla, Mumbai 400 008.

…Petitioner PAN NO.AAATA5693D Versus

1. Commissioner Of Income Tax (Exemptions)

Mumbai,Room No.601, 6^th Floor, Cumballa Hill, MTNL Building, Peddar Road, Dr. Gopalrao Deshmukh Marg, Mumbai-400 026

2.

Union of India, Through the Secretary, Ministry of Finance, North Block, …Respondents New Delhi-110 001.

Mr. Sham V. Walve, with Mr. Tanzil Padvekar and Ms. Tejal Kharkar, for Petitioner.

Mr. Dinesh Gulabani, with Mr. Prathmesh Bhosle, for Respondent-

Revenue.

CORAM: K. R. SHRIRAM &

DR. NEELA GOKHALE, JJ.

DATED: 15^th APRIL 2024 ORAL JUDGMENT:- (Per K.R.Shriram, J.)

1. Rule. By consent, rule made returnable forthwith.

2. Petitioner, a charitable trust, which is registered under the Bombay Public Trusts Act, 1950 filed its return of income (“ROI”) for Assessment Year (“AY”) 2016-17 on 6^th September 2016 declaring income at ‘Nil” and cl