BHARAT EDUCATION SOCIETY vs THE ASSESSING OFFICER, INCOME TAX EXEMPTION-1(1)-MUMBAI

Judgment text excerpt

21.wpl.21487-2024(F).docx Pradnya Digitally signed by PRADNYA PRADNYA MAKARAND MAKARAND BHOGALE BHOGALE Date: IN THE HIGH COURT OF JUDICATURE AT BOMBAY 2025.01.23 11:15:55 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO. 21487 OF 2024 Bharat Education Society, ] being a Society formed and registered, ] under the Societies Registration Act, ] 1860, and having its registered office at, ] Ground Floor, Karthika High School, ] New Hall Road, Kurla (West), ] Mumbai – 400070 ] …Petitioner VERSUS 1. The Assessing Officer, Income, ] Tax Exemption-1(1) Mumbai, ] (AO) having his address at, ] Cumballa Hill Telephone ] Exchange Building, Pedder Road, ] Dr. GD Deshmukh Marg, ] Mumbai – 400 026 ] 2. The Principal Chief Commissioner ] of Income-tax (Exemption), ] th Mumbai, Room No.601, 6 Floor, ] Cumballa Hill Telephone Exchange] Building, Pedder Road, ] Dr. G D Deshmukh Marg, ] Mumbai – 400 026 ] 3. The Principal Chief Commissioner ] of Income-tax (Exemption), ] New Delhi, Room No.2503, E-2, ] Block, 25th Floor, Civic Centre, ] New Delhi – 110002 ] 4. The Central Board of Direct Taxes, ] Ministry of Finance, North Block, ] New Delhi – 110 001 ] Page 1 of 8 21.wpl.21487-2024(F).docx 5. Union of India, ] Through Joint Secretary and Legal ] Adviser, Branch Secretariat, ] Department of Legal Affairs, ] Ministry of Law and Justice, ] nd 2 Floor, Aayakar Bhavan, ] M. K. Road, New Marine Lines, ] Mumbai – 400 020 ] …Respondents __________________________________________________________ A PPEARANCES - Adv Nitesh Joshi, i/b. Adv Atul K. Jasani, for the Petitioner. Adv Dinesh R. Gulabani, a/w Adv Vibha D. Gulabani, for the Respondents/Revenue. __________________________________________________________ CORAM : M.S.Sonak & Jitendra Jain, JJ. DATED : 21 January 2025 ORAL JUDGMEN