IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.705/MUM/2025 Assessment Year : 2017-18 Shri Chintamani Parshvanath Bhojanshala Bagol, 210/12, Nemani Building, Kalbadevi Road, Mumbai - 400002.

PAN No. AAMAS7742Q ……………. Appellant Versus ITO(E), Ward – 2(3), Mumbai ……………. R espondent Assessee by : Shri Shashank Mehta -CA/ AR Revenue by : Shri Rajesh Meshram, Sr. DR Date of Hearing – 26/03/2025 Date of Order – 21/04/2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER;

1. The appeal by the assessee is directed against the order passed by the CIT(A), NFAC, Hyderabad dated 22.11.2024 passed under section 250 of the Income Tax Act, 1961 (“the Act”) for the assessment year 2017-18. The grounds of appeal raised by the assessee read as under:

“1. In the facts and circumstances of the case and in law, the learned Commissioner of Income tax (Exemptions) has erred in confirming the addition of Rs. 5,29,842/- in taxing the whole gross receipts of the trust.

2. In the facts and circumstances of the case and in law, the learned Commissioner of Income tax (Exemptions) has erred