THE PATH OF JOY FOUNDATION, MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

ITA 1746/MUM/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5825 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-06-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 07-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MADHU MALATI GHOSH
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 1746/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–400025. Vs. CIT(Exemptions), Room no. 601, 6 th Floor, Cumballa Hill, MTNL Building, Pedder Road, Dr Gopalrao Deshmukh Marg, Mumbai–400026. PAN/GIR No. AAETT3765B (Appellant) .. (Respondent) Assessee by Shri. Bharat Kumar Revenue by Ms. Madhu Malati Ghosh (CIT–DR) Date of Hearing 25/06/2024 Date of Pronouncement 11/07/2024 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal is directed against the impugned order dated 27.06.2023 passed by learned CIT(Exemptions), Cumballa Hill, Mumbai, wherein learned CIT(Exemptions) has rejected the application of the appellant/provisional trust, seeking regular registration u/s. 12AB of the IT Act. 2. Perused the material on records and heard learned representatives for both the parties. ITA no. 1746/MUM/2024 The Path of Joy Foundation 2 3. Perusal of the record shows that the appellant was granted provisional registration u/s. 12AB of the Act by CPC. Appellant filed an application in the prescribed form 10AB for seeking regular registration u/s. 12AB of the Act. Learned CIT(Exemptions) rejected appellant’s application for want of necessary compliance with regard to the proof of commencement of activities of the said trust. 4. Learned representative for the appellant has submitted that the applicant has been performing various activities and the videos of such activities were also submitted before learned CIT(Exemptions) through electronic medium, however, learned CIT(Exemptions) has not considered the same. 5. We find that impugned order does not make any mention of aforesaid electronic evidence in the impugned order. In such circumstances and in the interest of justice and fair play, we deem it just and proper to restore the matter back to the file of learned CIT(Exemptions) for passing speaking order after taking note of aforestated electronic evidence to ascertain the genuineness of the said activities. Needless to say that learned CIT(Exemptions) shall ensure substantial compliance of the principles of natural justice. 6. In the result, the appeal is allowed. The impugned order dated 27.06.2023 is set aside. The appeal is restored back to the file of the learned CIT(Exemptions) for disposal in accordance with law. Order pronounced on 11.07.2024. Sd/– (BR BASKARAN) Sd/– (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 11/07/2024 Anandi Nambi, Steno ITA no. 1746/MUM/2024 The Path of Joy Foundation 3 Copy of the Order forwarded to: BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy//