DHRISTI CHILD HELP FOUNDATION ,MUMBAI V. CIT (EXEMPTION) , MUMBAI

ITA 607/MUM/2025

AI Insights

The case involves M/s. Dhristi Child Help Foundation, which appealed against the orders of the Commissioner of Income-Tax (Exemptions) concerning the rejection of their application for registration under section 12AA and the denial of benefits under section 80G of the Income Tax Act, 1961 for the assessment year 2024-25. The primary contention was whether the application was supported by all necessary documents as required by rule 17A(2) of the Income Tax Rules, 1962. The Tribunal did not delve into the specifics of the document sufficiency but opted to remand the case for a fresh decision to ensure substantial justice and proper resolution of the controversy.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 26249 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.R. MAKWANA; LD.
• Assessee Lawyers: POOJAN MEHTA; LD
• Keywords: Set aside; Opportunity of being heard
• Section: 12AA; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.608/M/2025 Assessment Year: 2024-25 & ITA No.607/M/2025 Assessment Year: 2024-25 M/s. Dhristi Child Help Foundation, 403, 4th floor, Broach Bhuvan Devji, Ratansi Marg, Dana Bunder, Chinch Bunder, Mumbai-400009. PAN: AAJCD6226B Vs. Commissioner of Income-Tax (Exemptions) 601, 6th Floor, Cumbala Hill, MTNL Building, Mumbai-400026. (Appellant) (Respondent) Present for: Assessee by : Shri Poojan Mehta, Ld. A.R. Revenue by : Shri R. R. Makwana, Ld. D.R. Date of Hearing : 19 . 03 .2025 Date of Pronouncement : 25 . 03 .2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: These appeals have been preferred by the Assessee against the orders even dated 21.09.2024, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) u/s 80G of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2024-25. ITA No.608/MUM/2025 & 607/MUM/2025 M/s. Dhristi Child Help Foundation 2 2. For brevity, ITA No.608/M/2025 pertains to the rejection of application filed for registration u/s 12AA of the Act and therefore the same is taken for adjudication as a lead case. 3. The Assessee, at the outset, has drawn our attention to the para no.3 of the impugned order, wherefrom it appears that the Ld. Commissioner has recorded that the application filed by the Assessee in Form 10AB was not complete as all the documents required to be accompanied the application were not furnished and therefore various notices were issued to the Assessee to furnish the complete set of documents mentioned in rule 17A(2) of the Income Tax Rules, 1962 (in short “the rules”), however, the Assessee made no response. The Ld. Commissioner therefore having left with no other option, rejected the application seeking registration u/s 12AA of the Act. Whereas the Assessee has claimed before us that the application filed in Form 10AB by the Assessee was duly supported by relevant documents, as it clearly appears from the attachments made in Form 10AB of the Act filed on 31.03.2024 and therefore the decision of the Ld. Commissioner is contrary to the facts and libel to be set aside. 4. On the contrary, the Ld. D.R. refuted the claim of the Assessee. 5. We have heard the parties and perused the material available on record. At this stage, we are inclined not to go into the controversy whether the documents filed by the Assessee in the Form 10AB were sufficient and/or the same as requisitioned by the Ld. Commissioner, while issuing the notice dated 10.07.2024. And therefore considering the reason for not filing of the relevant documents again and any other documents which were essentially required by the Ld. Commissioner on the misconception that it has ITA No.608/MUM/2025 & 607/MUM/2025 M/s. Dhristi Child Help Foundation 3 already filed the relevant documents along with the form 10AB of the Act itself, which appears to be probable cause and in order to resolve the controversy/litigation and for just and proper decision of the case and substantial justice, we are inclined to set aside the impugned order and remand the instant case to the file of the Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Thus, the impugned order is set aside and the case is remanded to the file of the Ld. Commissioner for decision afresh accordingly. Resultantly, ITA No.608/M/2025 is allowed for statistical purposes. 6. In view of our decision in ITA No.608/M/2025, ITA No.607/M/2025 is also allowed fin the same terms. 7. In the result, both the appeals filed by the Assessee are allowed for statistical purposes. Order pronounced in the open court on 25.03.2025. Sd/- Sd/- (BR BASKARAN) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai. "