JEETMAL TAPARIA MEMORIAL TRUST, MUMBAI V. CIT (EXEMPTION), MUMBAI

ITA 418/MUM/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1643 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 06-05-2024
• Assessment Year: misc
• Appeal Filed On: 29-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESHWARI MENON
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM IT A N o. 418 /M u m / 20 24 ( A s s e ss me nt Y ea r: 20 2 3- 24 ) Jeetmal Taparia Memorial Trust 612 Raheja Chambers, F J Road, Nariman Point, Mumbai-400 021 V s. CIT(Exemption) 601, 6 th Floor, Cumballa Hill MTNL TE Building, Pedder Road, Cumballa Hill, Mumbai-400 026 P A N / G I R N o. AA A T J 0 333 P (Appellant) : (Respondent) Assessee by : None Revenue by : Ms. Rajeshwari Menon D a te o f H e a r i n g : 07.05.2024 D ate of P ro n ou n ce me n t : 14.06.2024 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), Mumbai (‘ld.CIT(E) for short) dated 05.12.2023 pertaining to the Assessment Year (‘A.Y.’ for short) 2023-24. 2. The assessee has raised the following grounds of appeal: 1. The learned Commissioner of Income Tax (Exemptions) erred in rejecting your appellant’s application for approval u/s. 80G of the Income Tax Act, 1961 on the ground that it is non maintainable. 2. The learned Commissioner of Income Tax (Exemptions) was not justified in rejecting the application for approval u/s. 80G without affording an opportunity of being heard. 3. The learned Commissioner of Income Tax (Exemptions) ought to have decided the matter of approval u/s. 80G on merits of the case after providing an opportunity to the appellant trust to rectify the mistake of quoting incorrect section code in Form 10AB. [ 3. None appeared for and on behalf of the assessee on the date of hearing but the assessee had made a written submission requesting for withdrawal of the appeal filed against the rejection order u/s.80G(5) passed by the CIT(E). 2 ITA No. 4 1 8 / M u m / 2 0 2 4 ( A . Y . 2 0 2 3 - 2 4 ) Jeetmal Taparia Memorial Trust vs. CIT(Exemption) 4. The learned Departmental Representative (ld. DR for short) for the Revenue did not object to the same. 5. Upon hearing both the sides, we hereby direct that the appeal filed by the assessee is dismissed as withdrawn. 6. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 14.06.2024. Sd/- Sd/- (B R Baskaran) (Kavitha Rajagopal) Accountant Member Judicial Member Mumbai; Dated : 14.06.2024 Roshani , Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT - concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai