COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI V. DISMA GOLDEN JUBILEE CHARITABLE TRUST, MUMBAI

MA 118/MUM/2023

AI Insights

This case involves a Miscellaneous application by the revenue against the order of the Income Tax Appellate Tribunal, which had previously condoned the delay in filing/uploading Form No. 10B for claiming the deduction under section 12A of the Income Tax Act, 1961. The revenue contended that the Tribunal's decision was inconsistent with a prior ruling in the case of Bhavesh Ghanshyam Advani Vs. CIT(E), where it was held that no appeal against the order passed under section 119(2)(b) of the Act is maintainable before the Tribunal. The Tribunal acknowledged the mistake apparent on the face of the record and recalled the earlier order, directing a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125753 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 29-06-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 30-01-2023
• Other Referred Cases: Bhavesh Ghanshyam Advani Vs. CIT(E)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A; 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM MA. No. 118/Mum/2023 (Arising out of ITA. No.399/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2018-19) CIT(Exemptions) 6 th Floor, Room No. 601, MTNL, Telephone Exchange Bldg. Cumballa Hill, Pedder Road, Mumbai-400026. बिधम/ Vs. Disma Golden Jubilee Charitable Trust 5 th Floor, Potia Industrial Estate, Boat Hard Road, Darukhana, Mumbai- 400010. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAFD2593F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) सुनवाई की तारीख / Date of Hearing: 30/06/2023 घोषणा की तारीख /Date of Pronouncement: 04/08/2023 आदेश / O R D E R PER ABY T. VARKEY, JM: This is a Miscellaneous application preferred by the revenue against the order of this Tribunal in ITA. No.399/Mum/2022 for AY. 2018-19 dated 31.05.2022. 2. At the outset, it has been pointed out by the revenue that by passing the impugned order, the Tribunal has condoned the delay for filing/uploading Form No. 10B for claiming the deduction u/s 12A of the Income Tax Act, 1961 (hereinafter “the Act”). It was brought to our notice that in ITA. No.5808 & 5809/Mum/2017 for AY. 2011-12 & 2012-13 in the case of Bhavesh Ghanshyam Advani Vs. CIT(E), this Tribunal has taken a view that no appeal against the order passed u/s 119(2)(b) of the Act is maintainable before this Tribunal because the assessee can file an appeal before this Tribunal u/s 253 of the Act only in respect of issues emanating from the action of the Income Tax- Assessee by: Shri Rajesh Shah Revenue by: Ms. Mahita Nair (Sr. AR) MA. No118/Mum/2023 A.Y. 2018-19 Disma Golden Jubilee Charitable Trust 2 officers/authorities referred to therein. In the light of the same, without going into the other submissions raised by the Ld. AR, we find that there is mistake apparent on the face of the record. Therefore, we recall the impugned order of this Tribunal in ITA. No.399/Mum/2022 for AY. 2018-19 dated 31.05.2022. And further direct the registry to fix the appeal of the assessee at the earliest for denovo adjudication in accordance to law. 3. In the result, Miscellaneous application filed by the revenue is allowed. Order pronounced in the open court on this 04/08/2023. Sd/- Sd/- (S. RIFAUR RAHMAN) (ABY T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER मुुंबई Mumbai; दिनाुंक Dated :04/08/2023. Vijay Pal Singh, (Sr. PS) आदेश की प्रनिनलनि अग्रेनर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, सत्यादपत प्रदत //True Copy// उि/सहधयक िंजीकधर /(Dy./Asstt. Registrar) आयकर अिीलीय अनर्करण, मुुंबई / ITAT, Mumbai 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 4. आयकर आयुक्त / CIT 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, मुुंबई / DR, ITAT, Mumbai 6. गार्ड फाईल / Guard file.