IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.4324/MUM/2025 (Assessment Year: 2022-23)

National Institute of Construction Management and Research, Walchand Centre, Walchand Terraces, Tardeo Road, AC Market ............... Appellant Mumbai – 400034 PAN : AAATN1348J v/s Deputy Commissioner of Income Tax (Exemptions), Circle - 2, ……………… Respondent MTNL Tel Ex Building, Cumballa Hill, Peddar Road, Mumbai - 400026 Assessee by : Shri V. Sridharan, Sr. Adv.

Shri Ravi Sawana, Ms. Neha Sharma Ms. Prativa Agarwal Revenue by : Shri Solgy Jose T. Kottaram, CIT-DR Date of Hearing – 04/12/2025 Date of Order - 09/01/2026

O R D E R

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the order dated

04.06.2025, passed by the learned Commissioner of Income Tax (Exemptions), Mumbai, [“learned CIT(E)”], under section 12AB(4) of the Income Tax Act, 1961 (“the Act”) cancelling the registration granted to the assessee under section 12A of the Act.

2. In this appeal, the assessee has raised the following grounds: -

“Being aggrieved by the order passed by the Ld. Commissioner of