SHREE MANJU MAA SEVA FOUNDATION REGD,MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

ITA 309/MUM/2025

AI Insights

The case involves Shree Manju Maa Seva Foundation, the Appellant, contesting the decision of the Commissioner of Income Tax (Exemptions), Mumbai, who rejected their application for registration under Section 12AB of the Income Tax Act, 1961. The rejection was based on the non-submission of Form 10AC, which is required for provisional registration under Section 12A. The Appellant argued that the correct form was inadvertently not submitted due to the similarity in nomenclature with another form required for Section 80G registration. The Tribunal found merit in the Appellant's argument and directed a re-evaluation of the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471083 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE
• Keywords: Set aside; Opportunity of being heard
• Section: 12A; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL \"D\" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.309/MUM/2025 (Assessment Year: 2024-2025) Shree Manju Maa Seva Foundation Regd. 410, Plot No.64D, Arihant Building, Tukdogi Maharaj Marg, Chinchbunder, Mumbai, Mumbai City – 400009. Maharashtra. [PAN:ABECS4410Q] …………. Appellant Vs Commissioner of Income Tax (Exemptions), Mumbai Room No. 601, 6th Floor, Cumbulla Hill, MTNL Te Building, Pedder Road, Dr Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. Maharashtra …………. Respondent Appearance For the Appellant/Assessee For the Respondent/Department : : Rohan Dedhia Smt. Sanyogita Nagpal Date Conclusion of hearing Pronouncement of order : : 05.03.2025 28.03.2025 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Assessee which is directed against the order, dated 25/11/2024, passed by the Commission of Income Tax, (Exemptions), Mumbai [hereinafter referred to as ‘the CIT(E)’] whereby the application filed by the Assessee under Section 12AB of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] was rejected. 2. The Assessee has raised following ground of appeal: “1. In the facts and circumstances of the case, the Ld. CIT(E) has erred in refusing to grant the Appellant Section 8 Company registration under Section.12AB r.w.s.12A(1)(ac)(iii) of the ITA No. 309 /Mum/2025 Assessment Year 2024-2025 2 Income Tax Act, 1961. 2. The Ld. CIT(E) has erred in concluding that the requisite documents for processing the Application of Registration u/s.12AB have not been submitted by the Appellant and such documents are not available on the Income Tax Portal before the Ld. CIT(E)..” 3. We have heard both the sides and have perused the material on record. 4. The application filed by the Assessee for seeking registration/approval under Section 12AB of the Act was rejected since the Assessee had failed to submit Form 10AC pertaining to provisional registration under Section 12A of the Act. During the course of hearing the Learned Authorized Representative for the Assessee had submitted that in the proceedings before the Ld. CIT(E), the Assessee had inadvertently submitted the Form 10AC towards pertaining to registration under Section 80G of the Act since both the forms had the same nomenclature. It was submitted that the application filed by the Assessee was rejected by the CIT(E) solely on account of the aforesaid inadvertent mistake. We find that the Assessee has placed on record Form 10AC pertaining to provisional registration under Section 12A of the Act and had contended that the same was also available with the Learned CIT(E) as part of the electronic record. Per contra the Learned Departmental Representative had supported the order passed by the CIT(E) contending that the admittedly the correct Form 10AC was not filed by the Assessee. 5. Having considered the rival submission and on taking into account overall facts and circumstances of the present case, we deemed it appropriate to set aside the order, dated 25/11/2024, passed by the Learned CIT(E). The Learned CIT(E) is directed to decide the application filed by the Assessee afresh as per law ITA No. 309 /Mum/2025 Assessment Year 2024-2025 3 after taking into consideration Form 10AC granting provisional registration under Section 12A(1)(ac)(vi) of the Act for the Assessment Years 2020-2021 to Assessment Years 2023-2024. It is clarified that the Assessee shall be granted reasonable opportunity of being heard. In terms of above said Ground No.1 and 2 raised by the Assessee are statistical purposes. 6. In result, the present appeal preferred by the Assessee is allowed for statistical purposes. Order pronounced on 28.03.2025. Sd/- Sd/- (Renu Jauhri) Accountant Member (Rahul Chaudhary) Judicial Member मुंबई Mumbai; िदनांकDated : 28.03.2025 Milan, LDC ITA No. 309 /Mum/2025 Assessment Year 2024-2025 4 आदेशकीŮितिलिपअŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent. 3. आयकरआयुƅ/ The CIT 4. Ůधान आयकर आयुƅ/ Pr.CIT 5. िवभागीयŮितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 6. गाडŊफाईल / Guard file. आदेशानुसार/ BY ORDER, सȑािपतŮित //True Copy// उप/सहायकपंजीकार /(Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, मुंबई / ITAT, Mumbai "