IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &

SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 654/Mum/2026 (Assessment Year: 2017-18)

Saguna Rural Commissioner of Foundation Income Tax

39A, Datar Colony, Vs. (Appeals)

Veer Savarkar Marg NFAC/ADDL/JCIT(A)-

Near Jankalyan Bank, 1 Delhi/

Bhandup, Mumbai Exem. Ward 2(3), Maharashtra – 400042. Mumbai, Maharashtra- 400020 PAN GIR No. AAQTS7401K /

Applicant Respondent ( ) ( )

Assessee by Shri Shekhar Patwardhan, CA Revenue by Shri Umashankar Prasad (CIT DR)

Date of Hearing 23.04.2026 Date of Pronouncement 04.05.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal by the assessee is directed against the order passed by the ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A)-1, Delhi[hereinafter referred to as "CIT(A)"], under section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act"]dated 15.12.2025 for the Assessment Year 2017–18, arising out of the intimation issued under section 143(1) of the Act by the Centralized Processing Center (CPC), Bengaluru dated

27.03.2019.

Facts in Brief

2. The assessee is a public charitable trust registered under the Bomb