IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER (Assessment year: 2023-24)

Rotary Club Of Bombay vs ITO (Exem.) Ward 2(2), Mumbai Queens Necklace Charitable Aayakar Bhawan, M.K. Road Trust Mumbai-400020 B 41/45, Paragon Centre, Pandurang Budhkar Marg, Worli, Mumbai-400013 PAN: AAATR4200K APPELLANT RESPONDENT Assessee by : Shri Kishor Patel, Respondent by : Shri Bhagirath Ramawat (SR DR)

Date of hearing : 10/02/2026 Date of pronouncement : 06/03/2026 O R D E R Per: Anikesh Banerjee (JM):

The instant appeal of the assessee filed against the order of the Ld.

Commissioner of Income Tax Appeal ADDL/JCIT (A) Raipur, [for brevity ‘the Ld. CIT(A)], order passed under section 250 of the Income Tax Act 1961 (for brevity ‘the Act’) for assessment year 2023-24, date of order 04.10.2025. The impugned order emanated from the order of the CPC Bengaluru (for brevity the ‘Ld. AO’)

order passed under section 143(1) of the Act date of order 18.11.2024

2. The brief facts of the case are that the assessee is a public trust registered under the Maharashtra Public Trusts Act, 1950. During the impu