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. 5001/MUM/2024 Assessment Year: 2016-17 &

ITA No. 5004/MUM/2024 Assessment Year: 2010-11 Anthayya Education Foundation ITO Exemption 1-(1), Trust Mtnl Building, Peddar Rd, 104, Sambhav Appartment, Vs. Tardeo, Mumbai-400026 Sarvodaya Parshwanath Nagar, Jain Mandir Road, Mulund(West), Mumbai-400080 PAN NO. AABTA 2813 L Appellant Respondent Assessee by : Mr. Margav Shukla &

Mr. Shubham Shah Revenue by : Mr. Ram Krishn Kedia, Sr. DR Date of Hearing : 05/05/2025 Date of pronouncement : 09/05/2025

ORDER

PER OM PRAKASH KANT, AM These appeals by the assessee are directed against, orders, both dated 30.07.2024, passed by the Ld. Commissioner of Income-

tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment years 2016-17 and 2010-11,respectively.

Appeal for AY 2016-17

2. The ground raised by the assessee in appeal for 2016-17 are reproduced as under:

“1 On the given facts, circumstances and judicial pronouncements Ld. NFAC erred in confirming action of Ld. AO in denying all expenses without consideri