IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING)

BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER &

SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 1238/SRT/2024 (Assessment Year: 2022-23)

Jayshri Gopallal Maharajshrini Vs. Assistant Director of Income Surat Srusti Trust, Tax, CPC, Bengaluru Makanjipark Society, Nr. Balashram, Katargam, Income Tax Officer, (JAO), Surat-395004 Exemption Ward, Surat [PAN No.AAATJ1753H]

(Appellant) .. (Respondent Appellant by : Shri Chitrang Vaiwala, C.A. from the office of Shri Sapnesh Sheth, C.A.

Respondent by: Shri Mukesh Jain, CIT DR Date of Hearing 23.04.2025 Date of Pronouncement 06.05.2025

O R D E R

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal), (in short “Ld. CIT(A)”), ADDL/JCIT (A)-8, Mumbai vide order dated 25.11.2024 passed for A.Y.

2022-23.

2. The assessee has raised the following grounds of appeal:

“1. On the facts and circumstances of the case as well as law on the subject, the Ld. ADDL/JCIT Commissioner of Income Tax (A) has erred in not appreciating the fact that assessee trust has already filed Form 10B