IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.339/Ahd/2026 (Assessment Year: 2016-17)

State Bank of India, Assistant Commissioner of nd Vs.

Local Head Office, 2 Floor, Income Tax, SBI Tower, Plot No. 53-A, Road Circle(TDS), 1-C, Zone 5, DTA, Gift City, Ahmedabad Gandhinag ar-382355 App ellant Respondent [PAN : AHMS06041A]

Appellant by :

( ) .. ( )

Respondent by:

Shri Lokesh Karia, AR Date of Hearing Smt. Kakoli Uttam Ghosh, Sr. DR Date of Pronouncement

07.04.2026 09.04.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) (in short “Ld. CIT(A)”), ADDL/JCIT(A)-2, Siliguri vide order dated

08.12.2025 relevant to Assessment Year 2016-17.

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

In our case assessing officer has disallowed exemption u/s.10(5) of Income Tax Act, on the base of differences in interpretation of law and treated us an assessee in default and passed order against us u/s. 201(1) and 201(1A) of the Income Tax Act and we filed appeal against said