GUIDING LIGHT FOUNDATION,MUMBAI V. CIT (EXEMPTIONS), MUMBAI, MUMBAI

ITA 2014/MUM/2025

AI Insights

The case involves Guiding Light Foundation appealing against the decision of the CIT (Exemptions), Mumbai, which rejected their application for registration under section 80G of the Income Tax Act. The CIT (Exemptions) had initially rejected the application due to incomplete documentation and non-compliance with notices requesting a complete set of documents. The Tribunal noted that the Foundation was already registered under section 12A and found no valid reason for the denial of section 80G registration. The Tribunal allowed the appeal, directing the CIT (Exemptions) to reconsider the application after the Foundation submits the required documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315401 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KISHOR DHULE; DR
• Assessee Lawyers: RUSHABH MEHTA AW KOMAL DHEDIA; ARS
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 12A; 80G

Judgement Text

" | आयकर अपीलीय अिधकरण ा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 2014/Mum/2025 Guiding Light Foundation 602 D Wing Mayfair Meridian Building 02, Ceaser Road Amboli Andheri West Maharashtra - 400058 [PAN: AAETG0584F] Vs CIT (Exemptions), Mumbai अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Shri Rushabh Mehta a/w Ms. Komal Dhedia, A/Rs Revenue by : Shri Dr. Kishor Dhule, CIT, D/R सुनवाई की तारीख/Date of Hearing : 13/05/2025 घोषणा की तारीख /Date of Pronouncement: 13/05/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of ld. CIT (Exemptions), Mumbai, dated 09/02/2023 by which the ld. CIT(Exemptions), rejected the application for registration u/s 80G of the Act. 2. The appeal is barred by limitation. The assessee has requested for the condonation of delay by filing an affidavit. Noting the contents of the affidavit, we are convinced that the assessee was prevented by reasonable and sufficient cause for not filing the appeal on time. Delay is condoned. 3. On perusal of the order of the ld. CIT(Exemptions), the reasons given by the ld. CIT(Exemptions) for rejecting the application are given as under:- I.T.A. No. 2014/Mum/2025 2 “3. On verification of the application in Form 10AB filed by the assessee, it was found that the application was not complete, and all the documents required to be accompanying the application were not furnished. Hence, a notice was issued to the applicant vide DIN & Notice No. ITBA/EXM/F/EXM43/2022-23/1048717833(1) dated 14.01.2023 requesting the assessee to furnish the complete set of documents mentioned in Rule 11AA(2). A reminder notice was also issued vide DIN & Notice No. ITBA/EXM/F/EXM43/2022-23/1049199631(1) dated 27.01.2023. 4. The assessee has made no compliance to the terms of the above notices. Approval under section 80G is to be accorded to the applicant after satisfying oneself of the genuineness of activities and the compliance of all the conditions mentioned in section 80G(5) clauses (i) to (v) of the Act. In the absence of necessary compliance by the Applicant, I am unable to arrive at a satisfaction on these parameters. As such I am left with no other option but to reject the application seeking approval under section 80G of the Act, as the limitation to decide on the application is 28.02.2023.” 4. We find that the registration u/s 12A of the Act, has already been granted by the ld. CIT(Exemptions). Therefore, we do not find any reason why the registration sought u/s 80G of the Act should be denied. Therefore, we restore the issue to the file of the ld. CIT(Exemptions). The assessee is directed to furnish all the necessary details in support of its claim and the ld. CIT(Exemptions) is directed to examine the same and decide the issues afresh, after affording reasonable and adequate opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 13th May, 2025 at Mumbai. Sd/- Sd/- (ANIKESH BANERJEE) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 13/05/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs I.T.A. No. 2014/Mum/2025 3 आदेश की \u0014ितिलिप अ\u0019ेिषत /Copy of the Order forwarded to : 1. अपीलाथ\u001b / The Appellant 2. \u0014 थ\u001b / The Respondent 3. संबंिधत आयकर आयु! / Concerned Pr. CIT 4. आयकर आयु! ) अपील ( / The CIT(A)- 5. िवभागीय \u0014ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड% फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai "