HEART RICH FOUNDATION ,MUMBAI V. COMMISSIONER OF INCOME TAX EXEMPTION , MUMBAI

ITA 2355/MUM/2025

AI Insights

The case involves two separate appeals by Heart Rich Foundation against the orders of the Commissioner of Income-tax (Exemptions), Mumbai, which denied their applications for registration under sections 12A and 80G of the Income Tax Act. The Tribunal found that the assessee had not complied with the queries raised by the CIT(E) in their initial applications, leading to the rejection of their applications. The Tribunal, considering the plea of the assessee's counsel for another opportunity to comply with the requirements, decided to remit the matter back to the CIT(E) for a fresh decision after the assessee provides the necessary details.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398139 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RITESH MISRA
• Assessee Lawyers: TANZIL PADVEKAR
• Keywords: Opportunity of being heard
• Section: 12A; 80G

Judgement Text

" |आयकर अपीलीय न्यायाधिकरण न्यायपीठ, म ुंबई| IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER आयकर अपील सुं./ITA No. 2354/MUM/2025 (नििाारण वर्ा / Assessment Year :2021-22) आयकर अपील सुं./ITA No. 2355/MUM/2025 (नििाारण वर्ा /Assessment Year :2022-23) Heart Rich Foundation Room No. 5, Sardar Antarsingh Chawl, Main Kasturba Road, Borivali, Mumbai-400066 v/s. बिाम CIT, Exemption, Mumbai Room No. 601, 6th Floor, Cumballa Hill, MTNL TE Building, Pedder Road, Cumballa Hill, Mumbai- 400026 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAFCH6648M Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee by: Shri Tanzil Padvekar राजस्व की ओर से /Revenue by: Shri Ritesh Misra स िवाई की िारीख / Date of Hearing 03.06.2025 घोर्णा की िारीख/Date of Pronouncement 05.06.2025 P a g e | 2 ITA No. 2354/Mum/2025 A.Y. 2021-22 Heart Rich Foundation आदेश / O R D E R PER NARENDRA KUMAR BILLAIYA [A.M.]:- ITA Nos. 2354/Mum/2025 & 2355/Mum/2025 are two separate appeals by the assessee preferred against two separate orders of the Commissioner of Income-tax (Exemptions), Mumbai [hereinafter referred to as “CIT(E)”] dated 25.12.2024 by which the CIT(E) has rejected the applications for registration u/s 12A and 80G of the Act. Delay condoned 2. Representatives were heard at length, and case records carefully perused. 3. On perusal of the impugned order of the Ld. CIT(E), we find that though opportunities were given to the assessee, the assessee did not comply with the queries raised by the CIT(E). On receiving no plausible reply, the CIT(E) rejected the application, denying the registration u/s 12A of the Act. Since the application for registration u/s 12A of the Act was denied, the CIT(E) also denied the registration u/s 80G of the Act. 4. Before us, the counsel pleaded for one more opportunity to comply with the queries raised by the CIT(E). It is the say of the counsel that if given a second chance, all the details asked by the CIT(E) shall be filed. On such concession P a g e | 3 ITA No. 2354/Mum/2025 A.Y. 2021-22 Heart Rich Foundation and assurance, we remit the issues to the files of the CIT(E). The assessee is directed to furnish all the details in support of its claim for registration u/s 12A and 80G of the Act without fail. The CIT(E) is directed to examine the same and decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee. 5. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 05.06.2025. Sd/- Sd/- SAKTIJITT DEY NARENDRA KUMAR BILLAIYA (उपाध्यक्ष/VICE PRESIDENT) (लेखाकार सदस्य/ACCOUNTANT MEMBER) Place: म ुंबई/Mumbai दिन ुंक /Date 05.06.2025 अननक ेत स ुंह र जपूत/ स्टेनो आदेश की प्रनतनलनि अग्रेनित/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यानित प्रनत //True Copy// आदेशािुसार/ BY ORDER, P a g e | 4 ITA No. 2354/Mum/2025 A.Y. 2021-22 Heart Rich Foundation सहायक िंजीकार (Asstt. Registrar) आयकर अिीलीय अनर्करण/ ITAT, Bench, Mumbai. "