RUDRANAAD FOUNDATION TRUST,MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

ITA 1196/MUM/2025

AI Insights

The case involves the Rudranaad Foundation Trust appealing against the decisions of the Commissioner of Income Tax (Exemption), Mumbai, which rejected the Trust's applications for registration under section 12AA and for exemption under section 80G. The Trust had initially received provisional registration but sought final registration, which was not granted due to insufficient documentation. The Tribunal found that the CIT (E) had not provided a reasonable opportunity for the Trust to submit the required documents, leading to the decision to remand the case for further consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126132 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BARE GANESH
• Assessee Lawyers: PARAG PRABHUDESAI
• Keywords: Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.1195/Mum/2025 & 1196/Mum/2025 (Assessment Year :2025-26) Rudranaad Foundation Trust 115/A, Block No.10 Shankar Niwas Jain Society Road No.24A Sion West, Mumbai- 400 022 Vs. Commissioner of Income Tax (Exemption), Mumbai PAN/GIR No.AAETR6145H (Appellant) .. (Respondent) Assessee by Shri Parag Prabhudesai Revenue by Shri Bare Ganesh Sudhakar, CIT DR Date of Hearing 21/04/2025 Date of Pronouncement 24/04/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the assessee against orders passed by ld. CIT (Exemption)-Mumbai rejecting the registration u/s.12AA and application u/s.80G. 2. At the outset, it had been stated that the assessee had filed an application in Form 10AB u/s.12A(1)(ac)(iii) seeking ITA No. 1195/Mum/2025 & 1196/Mum/2025 Rudranaad Foundation Trust 2 registration u/s.12AB of the Act which has been rejected by the ld. CIT(E) on the ground that assessee could not file the details. 3. From the records it is seen that the assessee trust had obtained provisional registration on 05/09/2022 which was valid upto A.Y.2025-206. Thereafter, Trust applied for final registration on 12/06/2022 alongwith copy of trust deed, registration certificate issued by the registration of charitable trust, copy of provisional registration certificate and financials for the F.Y.2022-23. The ld. CIT (E) had asked for the details which was submitted by the assessee on 12/12/2024 alongwith submissions. However, another letter was issued on 19/12/2024 by the ld. CIT(E) fixing the date for submission on 23/02/2025, whereby asking for proof of activities done, proof of expenditure incurred such as bills, payment receipts and bank statements highlighting the transactions and the copy of ITR for A.Y.2022-23 and A.Y.2023-24. However, it has been stated that notice sent through mail was seen by the assessee on 21st December and the due date of submission was on 23rd December. Since it was a new trust and does not have full time resource to provide all the information quickly, therefore, requisite details were under compilation and could not be submitted on 23rd December and accordingly, the ld. CIT (E) has decided the application without giving any reasonable opportunity. In view of the aforesaid facts and in the interest of substantial justice, we are remitting this issue back to the file of the ld. CIT (E) to consider all those documents which has now already been filed before us and also any other document / evidence required by him which assessee ITA No. 1195/Mum/2025 & 1196/Mum/2025 Rudranaad Foundation Trust 3 shall furnish before the ld. CIT(E) to decide the issue, accordingly, the matter is remanded back to the file of the ld. CIT(E). 4. Similarly, the appeal relating to rejection of application u/s 80G, the matter is also remitted back to the ld. CIT (E) as the same has already been decided against due rejection of application u/s.12AB. Accordingly, this issue is also restored back to the file of the ld. CIT (E). 4. In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 24th April, 2025. Sd/- (GIRISH AGRAWAL) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 24/04/2025 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// "