MY GREENSOCIETE FOUNDATION ,MUMBAI V. CIT(EXEMPTION), MUMBAI

ITA 5755/MUM/2024

AI Insights

The case involves My Greensociete Foundation, which appealed against the decision of the Commissioner of Income Tax (Exemptions), Mumbai, rejecting their application for registration under section 80G of the Income Tax Act. The initial rejection was based on the trust's objects, which included provisions that could potentially lead to the utilization of funds outside India, thus not complying with the requirements of the Income Tax Act. However, the trust later amended the objectionable clause to specify the establishment of branches and offices only within India. The Tribunal found that this amendment addressed the concerns raised by the CIT (Exemptions) and thus restored the matter for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126343 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: misc
• Laws Referred To: I.T. Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KISHOR DHULE; DR
• Assessee Lawyers: HARSHAL AJMERA; AR
• Keywords: Opportunity of being heard; Statistical purposes; Exempt
• Section: 80G

Judgement Text

" | आयकर अपीलीय अिधकरण ा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 5755/Mum/2024 My Greensociete Foundation A-201, Floral Deck Plaza Premises Coop SOC Ltd. Central MIDC Road, Andheri East Chakala Midc, S.O. Mumbai Mumbai - 400093 [PAN: AAOCM3928L] Vs Comm. Of Income Tax (Exemptions), Mumbai अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Shri Harshal Ajmera, A/R Revenue by : Shri Dr. Kishor Dhule, CIT, D/R सुनवाई की तारीख/Date of Hearing : 21/04/2025 घोषणा की तारीख /Date of Pronouncement: 21/04/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is directed against the order dated ld. CIT (Exemptions), Mumbai, dated 27/09/2024 by which the ld. CIT(Exemptions) has rejected the application for registration u/s 80G of the Act. 2. Heard the parties. We have carefully perused the order of the ld. CIT(Exemptions). The relevant observations of the ld. CIT(Exemptions) denying the registration read as under:- “The submission of the assessee is not sufficient and necessary compliance as per the provisions of I.T. Act is concerned. The words in the objects of the trust \"Establish branches and offices in different parts of India and abroad-Enter into any agreement with any Government or authority (municipal, local or otherwise) or any corporations, companies, or persons, or any cooperative society or organisation or institutions in any part of the world-organise exchange programs for representatives, staffs and people and to provide training of work in Indian or abroad\" means to utilise fund outside India. Such objects leave room for any potential future endeavour may be undertaken by the assessee trust which would result in expenditure outside India. The assessee trust ought to have amended the clauses of the objects mentioned above which are in violation of the I.T Act but it has failed to do so. I.T.A. No. 5755/Mum/2024 2 3. The objectionable clause has been amended by the Appellant- Trust as under:- “xvii) Establish branches and officer in different parts of India.” 4. Since the objections have been removed by the appellant-trust, we are of the considered view that the ld. CIT(Exemptions) should consider the application of the Trust with the amended clause. Therefore, we deem it fit to restore the issues to the files of the ld. CIT(Exemptions). The ld. CIT(Exemptions) is directed to consider the amended MOA as per the relevant provisions of the law and decide the issue afresh after affording 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 21st April, 2025 at Mumbai. Sd/- Sd/- (SANDEEP SINGH KARHAIL) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 21/04/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs 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 "