IDEAL EDUCATIONAL MOVEMENT,MUMBAI V. CIT (EXEMPTION), MUMBAI

ITA 97/MUM/2025

AI Insights

The case involves Ideal Educational Movement, which appealed against the order of the CIT(E) rejecting their application for registration under section 80G of the Income Tax Act, 1961. The CIT(E) had previously rejected the application without considering the details submitted by the assessee and without providing an opportunity for a hearing. The Tribunal found that the CIT(E) had not adequately addressed the specifics of the application nor the conditions that were purportedly not fulfilled, as required for the approval in form 10 AB. Consequently, the Tribunal restored the matter to the CIT(E) for a comprehensive re-evaluation, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33125 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.A DHYANI
• Assessee Lawyers: M SUBRAMANIAM
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 97/Mum/2025 (Assessment Year: N/A) Ideal Educational Movement 9 1st Floor, 117 Jamma Masjid Trust BL, above NU Kitab Ghar, Shaik Borkhanuddin St, Mumbai – 400008. Vs. CIT(E) 601, 6th Floor, Cumballa Hills, MTNL Telephone, Bldg, Pedder Road, Ld.DR. Gopalrao Deshmukh Marg, Mumbai – 400026. PAN/GIR No. AAATI1075P (Applicant) (Respondent) Assessee by M Subramaniam Revenue by Shri R.A Dhyani, CIT DR Date of Hearing 20.02.2025 Date of Pronouncement 25.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 23.11.2024 passed u/s 12A of the Income Tax Act, 1961 (‘the Act’), by the Ld. Commissioner of Income Tax (Exemption), Mumbai. 2. The only effective ground raised by the assessee relates to challenging the order of Ld. CIT(E) in rejecting 2 ITA No. 97/Mum/2025 Ideal Education Movement, Mumbai. the application for grant of registration under section 80g of the Act. 3. After having heard the counsels for both the parties, we found that CIT(E) has rejected the application without considering the details submitted by the assessee on 12.11.2024 in response to notice of CIT(E) exemption dated 26.10.2024 and that too without giving any opportunity of being heard in the matter. The details submitted by the assessee in this regard are available on paper book page No. 16 to 120. 3. Moreover the other reason for rejection is that the assessee had not fulfilled the stipulated conditions prescribed for filing application for approval in form 10 AB and in this regard it has been submitted by the assessee that the order does not specifically mention which conditions have not been full filled by assessee. 4. Be that as it may, in our view, the interest of justice would be met in case the issues / lis between the parties is decided on merits after providing fair opportunity of hearing to both the parties. Therefore, considering the above factual position, the bench feels that the ends of justice would be met only if the matter is restored back to the file of Ld. CIT(E). In case proper and sufficient opportunity is not granted to the parties that in that eventuality the rights of the parties shall be prejudiced. 3 ITA No. 97/Mum/2025 Ideal Education Movement, Mumbai. Thus, keeping in view the above factual position, the present appeal of the assessee is restored to the file of Ld. CIT(E) for deciding it afresh on merits by providing opportunity of hearing to the parties. The assessee shall not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings. 5. Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(E) shall in no way be construed as having any reflection or expression on the merits of the dispute which shall be adjudicated by the Ld.CIT(E) independently in accordance with law. 6. In the result the appeal filed by the assessee is allowed for statistical purposes. Be that as it may Order pronounced in the open court on 25.02.2025. Sd/- Sd/- (PRABHASH SHANKAR) (SANDEEP GOSAIN) (ACCOUNTANT MEMBER) JUDICIAL MEMBER Mumbai, Dated 25/02/2025 KRK, PS 4 ITA No. 97/Mum/2025 Ideal Education Movement, Mumbai. आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant 2. \r\u000eथ\f / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत \rित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "