ASHA DEEP CHARITABLE TRUST ,MUMBAI V. CIT(EXEMPTION), MUMBAI

ITA 14/MUM/2025

AI Insights

The case involves Asha Deep Charitable Trust, which appealed against the order of the Commissioner of Income Tax (Exemptions), Mumbai, dated 23.11.2024. The Commissioner had rejected the Trust's application for approval under section 80G(5) of the Income Tax Act, citing incomplete documentation and non-compliance with previous notices. The Trust contended that it was not given a fair opportunity to respond before the order was passed. The Tribunal found merit in the Trust's argument and remanded the case for a fresh decision, highlighting the need for substantial justice and proper adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474413 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K.R. SUBHASH
• Keywords: Set aside; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JM AND MS. PADMAVATHY S, AM आयकर अपील सं./ITA No.14/MUM/2025 (निर्धारण वर्ा / Assessment Year :NA) Asha Deep Charitable Trust, 4th Floor, Kumkum Apartment, B Wingh S.V. Road, Vile Parle West, Mumbai-400056 Vs. CIT(Exemption), Mumbai स्थायी लेखा सं./PAN No. : AAATA 0591 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Mehul Sheth on behalf of Ramesh M. Sheth & Associates राजस्व की ओर से /Revenue by : Dr. K.R.Subhash, CIT-DR सुनवाई की तारीख / Date of Hearing : 17/02/2025 घोषणा की तारीख/Date of Pronouncement : 24/02/2025 आदेश / O R D E R PER NARENDER KUMAR CHOUDHRY, JM: This appeal has been preferred by the assessee against the order dated 23.11.2024, impugned herein, passed by the ld. Commissioner of Income Tax (Exemptions), Mumbai [in short Ld. Commissioner] . ITA No.14/Mum/2025 2 2. In the instant case, the assessee by filing an application in Form No.10AB has sought for the approval u/s.80G(5) of the Act, but somehow could not get succeeded, as the ld. Commissioner vide order dated 23.11.2024 rejected the same mainly on the reasons that the application filed by the assessee in Form No.10AB in incomplete and all the documents required to be accompanied the application were not furnished and the assessee made no compliance to the terms of the notices issued specifically dated 06.11.2024 and 13.11.2024. 3. The Assessee being aggrieved is in appeal before us and has submitted that the assessee could not get proper opportunity of being heard, as the ld. Commissioner sent the last notice on 13.11.2024 whereas it is a fact that the ld. Commissioner without waiting for the reply of the Assessee passed the order on 23.11.2024 itself and therefore, the impugned order is liable to be set aside. 4. On the contrary, ld. CIT-DR refuted the claim of the assessee. 5. We have given our thoughtful consideration to the peculiar circumstances of the case. It appears from the impugned order that the ld. Commissioner has given reasonable time and opportunities to the assessee, however, the assessee failed to avail the same. Whatsoever it may be, admittedly, the issue involved in the instant appeal remained to be adjudicated in its right perspective and proper manner and, therefore, considering the conduct of the Assessee and just and proper decision of the case and substantial justice, we are inclined to set aside the impugned order and to remand the instant case to the file of the ld. Commissioner for decision afresh. ITA No.14/Mum/2025 3 We hereby clarify that in case of subsequent default, the Assessee shall not be entitled any leniency. Thus, the case is accordingly remanded to the file of the ld. Commsioner, for decision afresh. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24/02/2025. Sd/- (PADMAVATHY S) Sd/- (NARENDER KUMAR CHOUDHRY) लेखा सदस्य / ACCOUNTANT MEMBER न्यायिक सदस्य / JUDICIAL MEMBER म ुंबई/Mumbai; दिनांक Dated 24/02/2025 Prakash Kumar Mishra, Sr.PS. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) आयकर अिीिीय अधर्करण, म ुंबई/ ITAT, Mumbai 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, म ुंबई / DR, ITAT, Mumbai 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "