MAHARASHTRA JUDO ASSOCIATION,NASHIK V. CIT (EXMP) CIRCLE 1, MUMBAI, MUMBAI

ITA 1394/MUM/2025

AI Insights

The case involves the Maharashtra Judo Association appealing against the decision of the Commissioner of Income Tax (Exemption), Mumbai, who had rejected their application for registration under section 80G of the Income Tax Act. The rejection was based on non-compliance with previous notices regarding the regularization of provisional approval. The Tribunal examined the application of CBDT Circular No. 7/2024, which extends the deadline for certain applications, and found that the Commissioner had misapplied this circular in the context of the Association's application. Consequently, the Tribunal directed the Commissioner to grant the registration sought by the Association.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313102 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BEENA SANTOSH; DR
• Assessee Lawyers: ANIL SATHE; AR
• Section: 12A; 12; 10; 80G

Judgement Text

" | आयकर अपीलीय अिधकरण ा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1394/Mum/2025 Maharashtra Judo Association Pritam Co-op Hos. Soc. Ramnagar Gangapur Road Nashik - 422013 [PAN:AAETM2703N] Vs Commissioner of Income Tax (Exemption), Mumbai अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Shri Anil Sathe, A/R Revenue by : Smt. Beena Santosh, CIT D/R सुनवाई की तारीख/Date of Hearing : 28/04/2025 घोषणा की तारीख /Date of Pronouncement: 30/04/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. CIT (Exemptions), Mumbai [hereinafter ‘the ld. CIT(E)’] dated 29/12/2024, by which the ld. CIT(E) has rejected the application for registration u/s 80G of the Act holding it to be non- maintainable. 2. Having heard the rival submissions, we have carefully perused the impugned order of the ld. CIT(E). The reasons given by the ld. CIT(E) for rejecting the application read as under:- “2. It is noticed that earlier the applicant had filed Form 10AB on30.09.2022 for regularization of provisional approval in which notices were issued for compliance, but the applicant had not complied with the notices. Since the applicant had not complied with the notices, this application in Form 10AB u/s 80G(5)(iii) was rejected on the grounds of non-compliance vide order dated 09.03.2023 in Form 10AD Thereafter the applicant re-filed application for regularization of provisional approval as per circular no. 7/2024 dated 25.04.2024. 3. Para 4.1 of Circular No. 7/2024 dated 25.04.2024 is applicable in the case of the applicant, which is reproduced as under: I.T.A. No. 1394/Mum/2025 2 \"......., in case where any trust, institution or fund has already made an application in Form No. 10AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular, solely on account of the fact that the application was furnished after the due date or that the application has been furnished under the wrong section code?” 3. We are of the considered view that the ld. CIT(E) has wrongly applied the CBDT Circular No. 7/2024 [F.No. 173/25/2024-ITA-I]. The relevant part of the Circular (supra), which is applicable to the assessee reads as under:- “3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends the due date of making an application/intimation electronically in - (i) Form No. 10A, in case of an application under clause i) of the first proviso to clause (23C) of section 10 or under sub-clause i) of clause (ac) of sub- section (1) of section 12A or under clause i) of the first proviso to sub-section (5) of section 80G or in case of an intimation under fifth proviso of sub-section (1) of section 35 of the Act, till 30-6-2024; (ii) Form No. 10AB, in case of an application under clause (iii) of the first proviso to clause (23C) of section 10 or under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A or under clause (iii) of the first proviso to sub- section (5) of section 80G of the Act, till 30-6-2024.” 4. We find that the same ld. CIT(E) has granted registration u/s 12 of the Act vide order dated 29/12/2014 which is placed at pages 4 to 7 of the paper book. In light of the aforementioned CBDT Circular, we direct the ld. CIT(E) to grant registration u/s 80G of the Act. 5. In the result, appeal of the assessee is allowed. Order pronounced in the Court on 30th April, 2025 at Mumbai. Sd/- Sd/- (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA) VICE-PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 30/04/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs I.T.A. No. 1394/Mum/2025 3 आदेश की \u0014ितिलिप अ\u0019ेिषत /Copy of the Order forwarded to : 1. अपीलाथ\u001b / The Appellant 2. \u0014 थ\u001b / The Respondent 3. संबंिधत आयकर आयु! / Concerned Pr. CIT 4. आयकर आयु! ) अपील ( / The CIT(A)- 5. िवभागीय \u0014ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड% फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai "