ANSAAR-E-FATEMI DAWAT FOUNDATION, MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTION), THANE

ITA 4361/MUM/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7523 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-04-2024
• Assessment Year: 2022-2023
• Appeal Filed On: 30-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MILIND DATTANIBHAVIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 4361/MUM/2023 (Assessment Year : 2022-23) Ansaar-E-Fatemi Dawat Foundation Darius Sakina, Madhuban Bunglow, Pokharan Road No. 1, Upvan, Thane West 400606 Vs. Commissioner of Income Tax (Exemption),Pune Room 322,3 rd Floor, Income Tax Office, PMT Building, Shankar Seth Road, Pune 411037 PAN/GIR No. AAVCA3204C (Appellant) (Respondent) Assessee by Shri Milind Dattani/Bhavin Somaiya Revenue by Shri Ajay Chandra Date of Hearing 24 /04 /2023 Date of Pronouncement 30/04/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 14/10/2023 passed by CIT(Exemption) Pune rejecting the application for registration u/s.12A. 2. Before us ld. Counsel submitted that ld. CIT(E) has passed an exparte order. He has filed the details of proceedings of registration u/s.12A in the following manner:- ITA No. 4361/MUM/2023 Ansaar-E-Fatemi Dawat Foundation 2 Date Particulars 29-Apr-23 Filing of the Form 10AB 27-Jul-23 Notice of hearing 08-Aug-23 Due date of compliance 09-Aug-23 Date of receipt of notice by speed post 11-Aug-23 Request for adjournment 22-Aug-23 Response filed to the hearing notice Show cause notice 04-Oct-23 Date of Show cause notice 10-Oct-23 Due date of compliance 14-Oct-23 Date of rejection order 2. He submitted that the assessee could not reply to the show-cause notice as by mistake e-mail went to the spam folder and assessee was not aware of the date of notice issued by the office of CIT (E). Thus, looking to the fact that assessee could not respond to the show-cause notice and ld. CIT (E) could not examine the details, accordingly, the matter is remanded back to the file of the ld. CIT(E) to decide the issue afresh after considering all the details submitted by the assessee and to give opportunity of hearing to the assessee to substantiate its case. ITA No. 4361/MUM/2023 Ansaar-E-Fatemi Dawat Foundation 3 3. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 30 th April, 2024. Sd/- (RENU JAUHRI) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 30/04/2024 KARUNA, sr.ps 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//