SHRI VACHASPATI EDUCATIONAL TRUST,THANE V. CIT (EXEMPTIONS), PUNE, PUNE

ITA 1539/MUM/2025

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The case involves Shri Vachaspati Educational Trust appealing against the order of the Commissioner of Income-tax (Exemptions), Pune, which rejected their application for registration under section 12A of the Income Tax Act. The appeal was initially filed in the wrong jurisdiction but was promptly corrected, leading to a delay that the tribunal condoned. The tribunal found that the assessee had not fully complied with the documentation requirements as queried by the CIT(E). Consequently, the tribunal restored the matter to the CIT(E) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775059 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 03-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHIR VIVEK PERAMPURNA; DR
• Assessee Lawyers: BHUPENDRA SHAH; AR
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

" | आयकर अपीलीय अिधकरण ा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 1539/Mum/2025 Assessment Year: 2025-26 Shri Vachaspati Educational Trust B-501, Varsha Tower Sai Baba Nagar Maharashtra - 401107 [PAN: AAHTS4584L] Vs CIT(Exemptions), Pune अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Shri Bhupendra Shah, A/R Revenue by : Shir Vivek Perampurna, CIT D/R सुनवाई की तारीख/Date of Hearing : 01/09/2025 घोषणा की तारीख /Date of Pronouncement : 02/09/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. Commissioner of Income-tax (Exemptions), Pune [hereinafter the “ld. CIT(E)”] dated 17/12/2024 by which the ld. CIT(E) rejected the application for registration u/s 12A of the Act. 2. The appeal is barred by limitation. From the affidavit filed by the trustee of the assessee, we find that the appeal was filed before ITAT, Pune on time but when assessee was pointed out that the appeal has to be filed before the ITAT, Mumbai, the assessee filed the appeal immediately. This caused the delay in filing the appeal. Considering the reasons, the delay is condoned. 3. A perusal of the order of the ld. CIT(E) shows that the assessee has not furnished complete details/documents in support of its claims for Printed from counselvise.com I.T.A. No. 1539/Mum/2025 2 registration u/s 12A of the Act. The queries raised by the ld. CIT(E) were partly complied with. 4. In the interest of justice and fairplay, we deem it fit to restore this issue to the file of the ld. CIT(E). The assessee is directed to furnish all the necessary details/documents in support its claim for registration u/s 12A of the Act and the ld. CIT(E) is directed to decide the issue afresh after affording a 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 2nd September, 2025 at Mumbai. Sd/- Sd/- (ANIKESH BANERJEE) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 02/09/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs आदेश की \u0015ितिलिप अ\u001aेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u0015 थ / The Respondent 3. संबंिधत आयकर आयु\" / Concerned Pr. CIT 4. आयकर आयु\" ) अपील ( / The CIT(A)- 5. िवभागीय \u0015ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai Printed from counselvise.com "