SHREE CAMBAY SWETAMBER VISHA SHRIMATLI JAIN SAMAG SAHAYAK TRUST. ,MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

ITA 1703/MUM/2025

AI Insights

The case involves Shree Cambay Swetamber Visha Shrimali Jain Samj Sahayak Trust, which appealed against an order passed by the CIT(E) under section 250 of the Income Tax Act, 1961. The primary issue was the delay in filing the appeal, which the tribunal condoned based on the principles of substantial justice as emphasized by the Supreme Court in the case of Land Acquisition Collector Vs MST Katiji. Additionally, the tribunal noted that the CIT(E) had previously rejected the trust's application for registration under section 12A, which is a prerequisite for approval under section 80G. The ITAT decided to restore the matter to the CIT(E) to reconsider the registration application afresh, following a similar restoration by a Coordinate Bench in another case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126138 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Other Referred Cases: Land Acquisition Collector Vs MST Katiji and others
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.A. DHYANI
• Assessee Lawyers: ASHWINI KUMAR
• Keywords: Condonation of delay
• Section: 250; 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 1703/Mum/2025 (Assessment Year: 2025-26) Shree Cambay Swetamber Visha Shrimali Jain Samj Sahayak Trust 2nd Floor, 5 Jehangir Mansion, Near Metro Cinema, Dhobi Talao, Mumbai – 400002. Vs. CIT(E) Room No. 601, 6th Floor, Cumballa Hill, MTNL TE Bldg, Pedder Road, Dr. GopalRao, Deshmukh Marg. Mumbai – 400026. PAN/GIR No. AAATC1166B (Applicant) (Respondent) Assessee by Shri Ashwini Kumar a/w Shri Abhishek Godase Revenue by Mr. R.A. Dhyani, CIT DR Date of Hearing 21.04.2025 Date of Pronouncement 24.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 23.12.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / CIT(E), for the A.Y 2025- 26. 2 ITA No. 1703/Mum/2025 Shree Cambay Swtamber Visha Shrimatili Jain Samag Sahayak Trust, Mumbai 2. At the very outset we noticed that there is a delay in filing the present appeal by the assessee . In this regard Ld. AR has filed an application for seeking condonation of delay in filing the appeal on the basis of reasons mentioned in the application and reiterated the arguments in support of it. 3. On the other hand Ld. DR refuted the contents contained in the application and requested for dismissal of the same. 4. After having heard the counsel for both the parties on this application for seeking condonation of delay and considering the entire factual position as explained before us and also keeping in view the principles laid down by Hon'ble Supreme Court in the case of Land Acquisition Collector Vs MST Katiji and others 1987 AIR 1353 Supreme Court, wherein it has been held that were substantial justice is pitted against technicalities of non deliberate delay, then in that eventuality substantial justice is to be preferred. In our view the principals of advancing substantial justice is of prime importance. Hence considering the explanation put forth by the Assessee by justifiably and properly explaining the delay which occurred in filing the appeal and construing the expression \"sufficient cause\" liberally we are inclined to 3 ITA No. 1703/Mum/2025 Shree Cambay Swtamber Visha Shrimatili Jain Samag Sahayak Trust, Mumbai condone the delay in filing the appeal before us. Therefore we condone the delay and admit the appeal to be heard on merits. 5. At the very outset, we noticed that the approval sought by the assessee u/s 80 G of the Act was rejected in the absence of registration u/s 12A of the act. 6. However with regard to rejection of registration u/s 12A of the Act the Coordinate Bench of ITAT in ITA No. 752/MUM/2025 has restored the matter back to the file of Ld. CIT(E) for considering afresh the application of the assessee for registration u/s 12A of the Act vide its order dated 28.03.2025. Therefore, considering the above factual position, we also restore the present matter to the file of Ld. CIT(E) to consider the same afresh after taking into consideration the final orders passed on the application of the assessee regarding registration u/s 12A of the Act. 7. Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(E) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Ld. CIT(E) independently in accordance with law. 4 ITA No. 1703/Mum/2025 Shree Cambay Swtamber Visha Shrimatili Jain Samag Sahayak Trust, Mumbai 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 24.04.2025. Sd/- Sd/- (OMKARESHWAR CHIDARA) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 24/04/2025 KRK, PS आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u000eथ / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "