Assessee-Association of persons was constituted for benefit of workers and labour in State of Maharashtra and it claimed exemption u/s .10(23AAA) of the Act.. Assessee has raised additional ground before the Tribunal that, no income tax is payable by assessee, as it is a ‘STATE’, and/or agent of ‘STATE’ and/or instrumentality of ‘STATE’ . Tribunal admitted the additional ground and set a side the matter to the Assessing Officer to decide the issue de novo. ( AY. 2008 -09)
Maharashtra Labour Welfare Board v. ITO (2018 ) 168 ITD 15 (Mum) (Trib.)
S. 254(1): Appellate Tribunal- Additional ground – Agent of State- Not liable to be assessed – Additional ground was admitted and matter was seta side to the AO to decide accordance with law .[ S. 10(23AAA), 10(23C)(iv), Art . 289(1) ]