THE PATH OF JOY FOUNDATION, MUMBAI V. CIT (EXEMPTION) , MUMBAI

ITA 1744/MUM/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0159 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 07-08-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 07-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MADHU MALATI GHOSH
• Keywords: Condonation of delay; Set aside
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.1744/Mum/2024 (Assessment Year: 2023-24) The Path of Joy Foundation Flat No.102, 10 th Floor, Antariksha CHS, Kakasaheb Gadgil Marg, Saitan Chowky, Prabhadevi, Mumbai-400 025 PAN : AAETT3765B vs CIT(Exemptions), Mumbai Room NO.601, 6 th Floor, Cumbala Hill, MTNL Tele Building, Peddar Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026 APPELLANT RESPONDENT Assessee by : Shri Bharat Kumar Respondent by : Ms. Madhu Malati Ghosh(CIT. DR) Date of hearing : 08/08/2024 Date of pronouncement : 13/ 08/2024 O R D E R PER ANIKESH BANERJEE, J.M: Instant appeal of the assessee was filed against the order of the Learned Commissioner of Income-tax (Exemptions), Mumbai [for brevity, ‘Ld.CIT (E)’] passed under section 80G of the Income-tax Act, 1961 (in short, ‘the Act’) for Assessment Year 2023-24date of order27.06.2023. 2 ITA No.1744 /Mum/2024 The Path of Joy Foundation 2. The assessee has taken the following grounds of appeal:- “1. On the facts and circumstances prevailing in the case and as per the provisions of the law, Hon’ble Commissioner of Income Tax Exemptions rejected the application filed as per section 80G without granting adequate and proper opportunity of being heard. The Appellant be grant just and proper relief in this respect. 2. The order of rejection passed is in violation of principles of natural justice as the appellant was granted only four days of time which was not sufficient and reasonable to comply with the notice dated 29/06/2023 sent. 3. The appellant craves leave to add, alter or amend any of the existing grounds of appeal on or before the date of hearing.” 3. There is a delay in filing of appeal by 226 days. The assessee filed an affidavit with condonation of delay and explained the delay. The reason of delay is stated to be that the assessee was waiting for the registration of the trust under section 12A of the Act, without that the assessee cannot proceed with application for 80G registration. The Ld.DR has not made any objection and has accepted the “sufficient cause” filed by the assessee. Accordingly, the delay for condonation of 226 days is condoned and we proceed to dispose of the appeal. 4. Perused the material on records and heard the learned representatives for both the parties. 5. We find that the assessee applied for registration under section 80G(5) of the Act. During the hearing before Ld.CIT(E), the assessee made the part compliance. But the assessee was asked to produce complete documents under rule 11AA (2) of the Income Tax Rules, 1962. But for incomplete submission, the registration was duly rejected. The assessee filed an application before the bench 3 ITA No.1744 /Mum/2024 The Path of Joy Foundation for restoring the matter for further hearing. The assessee already submitted the provisional registration U/s 12A of the Act and finally the regular registration was granted. In paper book, the assessee submitted the requisite documents before the Bench. Accordingly, the reasonable opportunity for the assessee is denied and the assessee should get another opportunity for submitting its evidence before the ld. CIT(E). So, the matter is remitted to the file of the ld.CIT(E) for allowing the assessee one more chance of hearing related to registration under section 80G(5) of the Act. On the other hand, the assessee is directed to be diligent and co-operative with the ld.CIT(E) in set aside proceedings. 6. In the result, the appeal of the assessee bearing ITA No.1744/Mum/2024 is allowed for statistical purpose. Order pronounced in the open court on 13 th day of August, 2024. Sd/- sd/- (B.R. BASKARAN ) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai,दिन ांक/Dated: 13/08/2024 Pavanan Copy of the Order forwarded to: 1. अपील र्थी/The Appellant , 2. प्रदिव िी/ The Respondent. 3. आयकरआयुक्त CIT 4. दवभ गीयप्रदिदनदि, आय.अपी.अदि., मुबांई/DR, ITAT, Mumbai 5. ग र्डफ इल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Mumbai