IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA 5786/MUM/2025 (A.Y. 2020-21)

Smt. Laxmidevi Somani V/s. Income Tax Officer, Public Charitable Trust, बनाम Exemption Ward – 2(2)

2^nd Floor, Parijat House, 617, MTNL Building, Worli, Dr. E Moses Road, Cumballa Hill, Mumbai –

Mumbai – 400 018, 400026, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATS2066E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Appellant by : Ms. Mitali Parekh, Ld. CA Respondent by : Shri Sandeep Jumale (Sr. DR)

Date of Hearing 19.11.2025 Date of Pronouncement 28.11.2025 आदेश / O R D E R PER NARENDER KUMAR CHOUDHRY [J.M.] :-

The present appeal has been preferred by the Assessees against the

1^st appellate order dated 04.09.2025 impugned herein passed by the Learned Commissioner of Income-tax, Appeal, ADDL/JCIT(A)-3, Delhi [hereinafter referred to as “Ld. Commissioner”] under section 250 of the Income Tax Act {in short ‘Act’} for the Assessment Year [A.Y.] 2020-21.

2. In the instant case, the Assessee by filing its return of income for the AY under consideration on dated 20^th Jan, 2021 had shown the total income as ‘NIL’. The Assessee’s trust