GRAMEEN PRAGATI FOUNDATION ,MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

ITA 5132/MUM/2025

AI Insights

The case involves Grameen Pragati Foundation, which appealed against the order of the Commissioner of Income Tax (Exemptions) rejecting their application for approval under section 80G of the Income Tax Act, 1961. The rejection was initially based on the denial of their registration under section 12AB, which is a prerequisite for 80G approval. However, the Tribunal had previously set aside the rejection of the 12AB registration, leading to the current remand for reconsideration of the 80G application. The Tribunal emphasized the need for a reasonable opportunity for the assessee to be heard before any decision is made.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785511 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 21-08-2025
• Other Referred Cases: ITA No. 4840/Mum/2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ARUN KANTI DATTA
• Assessee Lawyers: AKASH KUMAR
• Keywords: Set aside; Opportunity of being heard
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.5132/Mum/2025 (Assessment Year: N.A.) Grameen Pragati Foundation, 1st Floor Malkani Chambers, Off Nehru Road, Ville Parle East, Mumbai Vs. Commissioner of Income Tax (Exemptions) 601, 6th Floor, Cumballa Hill, MTNL Building, Pedder Road, Dr Gopalrao Deshmukh Marg, Mumbai-400 026 (Appellant) : (Respondent) PAN NO. AADCG 2416J Appellant by : Shri Akash Kumar Respondent by : Shri Arun Kanti Datta, CIT DR (Appellant) (Respondent) Date of Hearing : 29.10.2025 Date of Pronouncement : 29.10.2025 O R D E R Per Saktijit Dey, Vice President: This is an appeal by the assessee challenging the order dated 25.06.2025 passed by learned Commissioner of Income Tax (Exemption) [in short the ‘CIT(E)], Mumbai rejecting assessee’s application seeking approval u/s. 80G of the Income Tax Act, 1961 ( in short the ‘Act’). 2. We have heard learned counsel appearing for the assessee and learned Departmental Representative (DR) and perused the materials on record. Notably, assesee’s application seeking approval u/s. 80G of the Act has been rejected solely Printed from counselvise.com 2 ITA No.5132/Mum/2025 Grameen Pragati Foundation on the ground that the application filed by the assessee seeking registration u/s. 12AB of the Act has been rejected vide order dated 25.06.2025. In course of hearing, learned counsel for the assessee submitted that the order passed by learned CIT(E) rejecting assessee’s application seeking registration u/s. 12AB of the Act, in the meanwhile, has been set aside by the Tribunal while deciding assessee’s appeal in ITA No. 4840/Mum/2025 vide order dated 27.10.2025. A copy of the said order was placed on record. On perusal of the aforesaid order of the Coordinate Bench, we find the aforesaid submissions of learned counsel for the assessee to be correct. Since, the Coordinate Bench has directed learned CIT(E) to reconsider assessee’s application seeking registration u/s. 12AB of the Act afresh, the impugned order rejecting assessee’s application seeking approval u/s. 80G of the Act deserves to be restored back to learned CIT(E) for reconsideration, depending upon the out-come of the application seeking registration u/s. 12AB of the Act. 3. Needless to mention, before taking any decision assessee must be provided reasonable opportunity of being heard. 4. In the result, appeal is allowed for statistical purposes. Order pronounced in the open court on 29 /10/2025. Sd/- Sd/- (Padmavathy S) (Saktijit Dey) Accountant Member Vice President Mumbai; Dated : 29/10/2025 Aks/- Printed from counselvise.com 3 ITA No.5132/Mum/2025 Grameen Pragati Foundation Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai Printed from counselvise.com "