IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)

Assessment Year: 2022-23 Shelter Charitable Trust Vs. Income Tax Office B-wing 2^nd Floor, Halim Ward (2)(3), Mumbai Manzil, Maharashtra-400008 PAN: AAJTS9810K (Appellant) (Respondent)

Appellant by None Respondent by Shri. Sajit Nair, SR. D.R. Date of Hearing 11.02.2025 Date of Pronouncement 20.02.2025 ORDER Per: Smt. Beena Pillai, J.M.:

The present appeal filed by the assessee arises out of order dated 07/08/2024 passed by NFAC, Delhi, for assessment year

2022-23 on following grounds of appeal :

“(1) The Learned assessing office has erred inlaw Income Tax estimating of income at Rs 3382110/- Which most unjustified (2) The captioned Trust is under your jurisdiction in the charge of Income Tax Officer (Exemption), Ward 2(3), Mumbai. The Trust is a regular income tax assessee which has also been filing its returns regularly.Form 108 for AY 2022-23. The facts are stated as under (3) Our Trust is a charitable organization working for the benefits of the public. The accounts for the FY 2021-22 were finalized on 24.09.2022. Thereafter our Trust had handed over the financial statements to their A