SHRIMATI MANISHA MOHAN GHAG CHARITABLE TRUST,MUMBAI V. .CIT EXEMPTION, MUMBAI

ITA 5720/MUM/2024

AI Insights

The case involves the Shrimati Manisha Mohan Ghag Charitable Trust, which appealed against the decision of the CIT Exemption, Mumbai, rejecting their application for registration under section 12AB of the Income Tax Act. The CIT Exemption had previously granted provisional registration under section 10AB but rejected the application for permanent registration on the grounds that the trust had not commenced its activities before filing the application. The trust argued that it had organized medical camps and provided evidence to support its claim, which was allegedly not considered by the CIT Exemption in their decision. The Income Tax Appellate Tribunal found that the CIT Exemption had not adequately considered the evidence provided by the trust and remitted the case back for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 26548 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SANYOGITA NAGPAL
• Assessee Lawyers: PRAKASH GHAG
• Keywords: Set aside; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 5720/MUM/2024 (Assessment Year : 2025–26) Shrimati Manisha Mohan Ghag Charitable Trust Room no. 1252, Building no. 18, Abhyduaya Nagar, Keshav Hadkar Marg, Kalachowki, 400033. Vs. CIT Exemption 6/601, MTNL Building, Cumbala Hill, Pedder Road, 400026. PAN/GIR No. AAVTS2765B (Appellant) .. (Respondent) Assessee by Shri. Prakash Ghag Revenue by Smt. Sanyogita Nagpal (CIT DR) Date of Hearing 17/12/2024 Date of Pronouncement 20/12/2024 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal has been preferred against the impugned order dated 02.09.2024 passed in application no. CIT(Exemptions), 2024-25/12AA/11334 by the Ld. CIT Exemption, Mumbai, wherein, learned CIT(Exemption) has rejected the application ITA no. 5720/MUM/2024 Shrimati Manisha Mohan Ghag Charitable Trust 2 of assessee/charitable trust, seeking assessee’s registration u/s. 10AB of the Act. 2. The brief facts under appeal state that appellant M/s. Shrimati Manisha Mohan Ghag, charitable trust has been granted provisional registration u/s. 10AB of the Act in form 10AC by CPC Bengaluru. The appellant filed an application before learned CIT(Exemption) in form 10AB, seeking registration u/s. 12AB of the Act. Learned CIT(Exemption) rejected assessee’s application on the ground that assessee has not commenced its activities before filing the application in form 10AB so as to check the genuineness of the activities of the trust. 3. Aggrieved by the impugned order, assessee filed this appeal on the clarificatory ground that it organizes the medical camp with respect to which documents were provided, assuring to comply all requirements. 4. We have perused the records and heard learned representatives for both the parties. 5. Learned representative for the assessee has submitted that the appellant trust has organised medical camps in Ghopadev Mhada Complex Mumbai, Abhyudaya Nagar Kalachowki, near Holy Family Chapel Cotton Green, Mumbai and Jijamata Nagar Kalachowki, Mumbai from time to time. Further submitted that photographs and other evidence were also submitted. However, learned CIT(Exemption) has rejected the ITA no. 5720/MUM/2024 Shrimati Manisha Mohan Ghag Charitable Trust 3 application without considering the evidence submitted by the assessee. Prayed to set aside the impugned order. 6. Learned DR has supported the impugned order. 7. We notice that there is no mention of any evidence submitted by assessee in the impugned order, whereas according to the learned representative for the assessee, the evidence including the photographs relating to the activities of the trust are said to be submitted before the learned CIT(Exemption). In such circumstances and in the interest of justice and fair play, we find it just and proper to remit the matter back to the file of learned CIT(Exemption) with a direction to the assessee to file all relevant evidence related to the activities of trust as last opportunity. Learned CIT(Exemption) is directed to pass speaking order afresh after considering the evidence filed on behalf of the appellant trust. 8. In the result, the appeal is allowed for statistical purposes. Impugned order dated 02.09.2024 is set aside. Order pronounced on 20.12.2024. Sd/- (OM PRAKASH KANT) Sd/- (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 20/12/2024 Anandi Nambi, Steno Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. ITA no. 5720/MUM/2024 Shrimati Manisha Mohan Ghag Charitable Trust 4 BY ORDER, (Asstt. Registrar) ITAT, Mumbai //True Copy// "