The Tax Publishers2020 TaxPub(DT) 2369 (Mum-Trib)

INCOME TAX ACT, 1961

Section 2(31)

As assessee, Maharashtra State Board of Technical Education, was under complete superintendence, and control of State Government financially as well as administratively fell under the definition of 'State' as per article 12 of Constitution of India and was thus entitled for immunity from taxation of its income under provisions of IT Act.

Income tax liability - Person - Maharashtra State Board of Technical Education -

Assessee, Maharashtra State Board of Tecnical Education, challenged correctness of Order of CIT(A) holding assessee as a 'person' for the purposes of IT Act and therefore, liable to file return of income.Held: Assessee was under complete superintendence, and control of State Government financially as well as administratively fell under the definition of 'State' as per article 12 of Constitution of India and was thus entitled for immunity from taxation of its income under provisions of IT Act.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2011-12

IN THE ITAT, MUMBAI BENCH

PRAMOD KUMAR, V.P. & SAKTIJIT DEY, J.M.

Maharashtra State Board of Technical Education v. ITO

ITA No. 508/Mum/2019

27 May, 2020

Appellant by: Girish Dave along-with Tanzil R. Padvekar

Respondent by: Nikhil Choudhary

ORDER

Pramod Kumar, V.P.

1. By way of this appeal, the assessee appellant has challenges correctness of learned Commissioner (Appeals)'s Order, dated 28-11-2018, in the matter of assessment under section 143 read with section 147 of the Income Tax Act, 1961, for the assessment year 2011-12.

2. Grievances raised by the assessee appellant, as set out in the memorandum of appeal, are as follows :--

1. On the facts and in the circumstance of the case, the assessing officer and the Commissioner (Appeals) has erred in law in passing and approving this order under section 143(3) read with section 147 of the Income Tax Act for assessment year 2011-12.

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