ADVERTISING AGENCIES ASSOCIATION , MUMBAI V. CIT (EXEM), MUMBAI

ITA 1090/MUM/2023

AI Insights

The case involves the Advertising Agencies Association, a charitable trust, which appealed against the decision of the Commissioner of Income Tax (Exemptions), Mumbai. The Commissioner had rejected the Association's application for registration under section 12AB of the Income Tax Act, 1961, citing non-compliance with document submission requirements and failure to respond to notices. The Tribunal found that the Association had indeed complied with the necessary submissions and had responded to the notices. Consequently, the Tribunal remanded the case back to the Commissioner for a fresh consideration of the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124763 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 27-06-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 04-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Principle of natural justice
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND MS. PADMAVATHY S, AM I TA N o. 109 0/ M u m / 20 23 ( A s s e ss me nt Y ea r: 20 2 2- 23 ) Advertising Agencies Association B-502, Marathon Futurex, N. M. Joshi Marg, Lower Parel (E) Mumbai-400 013 V s. CIT(Exemption) Mumbai P A N / G I R N o. AA W CA 17 28 L (Appellant) : (Respondent) Assessee by : Shri Nikhil Tiwari Revenue by : Shri Nimesh Yadav D a te o f H e a r i n g : 28.06.2023 D ate of P ro n ou n ce me n t : 30.06.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Exemptions) (‘ld.CIT(E) for short), Mumbai in rejecting the application filed by the assessee for registration u/s. 12AB r.w.s. 12A of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2022-23. 2. The brief facts are that the assessee is a charitable trust and has filed an application in Form No. 10AB for the purpose of registration u/s. 12AB of the Act. It is observed that the provisional registration u/s. 12AB of the Act in Form 10AC was granted in the assessee’s case. The ld. CIT(E) has rejected the assessee’s application in Form 10AB for the reason that the assessee has failed to furnish all the relevant documents required as 2 ITA No. 1 0 9 0 / M u m / 2 0 2 3 ( A . Y . 2 0 2 2 - 2 3 ) Advertising Agencies Association vs.CIT(Exemption) per Rule 17A of the Income Tax Rules. The ld. CIT(E) has also rejected for the reason that the assessee has not made compliance to the notices issued by the ld. CIT(E). 3. Aggrieved the assessee is in appeal before us, challenging the impugned order of the ld. CIT(E). 4. The learned Authorised Representative (ld. AR for short) for the assessee contended that the assessee trust has complied with all the notices issued by the ld. CIT(E) and has also furnished all the mandatory documents required for the purpose of registration in its application in Form 10AB for the purpose of registration u/s. 12AB of the Act. The ld. AR for the assessee submitted a chart showing the details of the submissions made by the assessee and contended that whatever was applicable to the assessee has been furnished before the ld. CIT(E). The ld. AR for the assessee brought our attention to the mail communication filed in the paper book where the relevant attachment as per the email was not found. The ld. AR prayed that the assessee may be given one more opportunity to appear before the ld. CIT(E) and to furnish all the required documents. 5. The learned Departmental Representative (ld. DR for short) for the Revenue, on the other hand, had nothing to controvert the same. 6. We have heard the rival submissions and perused the materials available on record. It is observed that the assessee has submitted all the required documents which are mandated as per the provisions of the Act before the ld. CIT(E) for the purpose of registration u/s. 12AB of the Act. It is also evident from the order of the ld. CIT(E) that 3 ITA No. 1 0 9 0 / M u m / 2 0 2 3 ( A . Y . 2 0 2 2 - 2 3 ) Advertising Agencies Association vs.CIT(Exemption) what documents has not been furnished by the assessee is not specified in the order and we are also of the opinion that the assessee has complied with the notices issued by the ld. CIT(E). We deem it fit to remand this issue to the file of the ld. CIT(E) to consider the application of the assessee afresh in light of the submissions made by the assessee as to adhere to the principles of natural justice. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 30.06.2023. Sd/- Sd/- (Padmavathy S) (Kavitha Rajagopal) Accountant Member Judicial Member Mumbai; Dated : 30.06.2023 Roshani , Sr. PS Copy of the Order frwarded to : 1. The Appellant 2. The Respondent 3. CIT - concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai