JITENDRA SUNITA EDUCATION SOCIETY,THANE V. CIT (EXEMPTIONS), PUNE, PUNE

ITA 1504/MUM/2025

AI Insights

The case involves Jitendra Sunita Education Society appealing against the decision of the Commissioner of Income-tax (Exemptions), Pune, which had rejected their application for registration under section 12A of the Income Tax Act. The appeal was initially barred by limitation, but the Tribunal found reasonable and sufficient cause for the delay and condoned it. Upon reviewing the compliance of the assessee with the queries raised by the CIT(E), the Tribunal noted that full compliance was not achieved, leading to the rejection of the application. However, considering the circumstances, the Tribunal decided to give another opportunity to the assessee to comply fully with the requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775058 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 01-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIVEK PERAMPURNA; DR
• Assessee Lawyers: BHUPENDRA SHAH; AR
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

" | आयकर अपीलीय अिधकरण ा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 1504/Mum/2025 Assessment Year: 2025-26 Jitendra Sunita Education Society 201, Sunita Apartment Rahul Park Near Jesal Park Maharashtra - 401105 [PAN: AAATJ8847J] Vs CIT(Exemptions), Pune अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Shri Bhupendra Shah, A/R Revenue by : Shri Vivek Perampurna, CIT D/R सुनवाई की तारीख/Date of Hearing : 01/09/2025 घोषणा की तारीख /Date of Pronouncement : 02/09/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. Commissioner of Income-tax (Exemptions), Pune [hereinafter the “ld. CIT(E)”] dated 17/12/2024 by which the ld. CIT(E) rejected the application for registration u/s 12A of the Act. 2. The appeal is barred by limitation for 40 days. The cause for the delay has been considered and we find that the assessee was prevented by reasonable and sufficient cause in not filing the appeal on time. Therefore, the delay is condoned. 3. Heard the parties. Order of the ld. CIT(E) carefully perused. We find that though the assessee has complied with the queries raised by the ld. CIT(E) but full compliance was not made which prompted the ld. CIT(E) to reject the impugned application. Printed from counselvise.com I.T.A. No. 1504/Mum/2025 2 4. After giving a careful consideration, we are of the view that if one more opportunity is given to the assessee, the assessee will comply with all the queries raised by the ld. CIT(E). Therefore, in the interest of justice and fairplay, we deem it fit to restore this issue to the file of the ld. CIT(E). The assessee is directed to furnish all the necessary details/documents in support its claim for registration u/s 12A of the Act and the ld. CIT(E) is directed to decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 2nd September, 2025 at Mumbai. Sd/- Sd/- (ANIKESH BANERJEE) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 02/09/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs आदेश की \u0015ितिलिप अ\u001aेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u0015 थ / The Respondent 3. संबंिधत आयकर आयु\" / Concerned Pr. CIT 4. आयकर आयु\" ) अपील ( / The CIT(A)- 5. िवभागीय \u0015ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai Printed from counselvise.com "