IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 3743/MUM/2023 Assessment Year: 2015-16 ACIL Navasar Jan Rural CIT(A) (National Faceless Appeal Development Foundation, Centre) Delhi and AO (National 408, New Udyog Mandir No. 2, Vs. Faceless Appeal Centre,) Mogul Lane Mahim (West), CIT(A) (National Faceless Appeal

Mumbai-400016. Centre) Delhi and AO (Exemption, Ward 1(1), Mumbai.

PAN NO. AAATA 0898 E Appellant Respondent Assessee by : Ms. Priti Kamble (Accountant) Revenue by : Mr. Manoj Kumar Sinha, Sr. DR Date of Hearing : 29/02/2024

Date of pronouncement : 01/03/2024

ORDER

PER OM PRAKASH KANT, AM

This appeal by the assessee is directed against order dated 22.09.2023 passed by the Ld. Commissioner of Income-tax (Appeals) — National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2015-16, raising following grounds:

1. The Ld. AO and Ld CIT (A) has erred in law and in facts in making impugned addition Rs. 30,63,405/-by not appreciating that in facts are all application of income of the Trust:

The details of impugned