SWARAJ SEVA WAGHMODE PRATISATHAN,MUMBAI V. COMMISSIONER OF INCOME TAX, MUMBAI

ITA 1782/MUM/2025

AI Insights

The case involves M/s. Swaraj Seva Waghmode Pratisthan, which appealed against the order of the Commissioner of Income Tax (Exemptions) rejecting their application for approval under section 80G of the Income Tax Act, 1961. The initial application was filed on 25.02.2022 and was rejected on 20.12.2022 due to non-compliance. The Assessee's subsequent appeal was delayed by 15 days and lacked a condonation application, leading to its dismissal. However, the Assessee opted to withdraw the appeal during the proceedings, leading to the Tribunal dismissing the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396921 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.A. DHYANI; LD.
• Assessee Lawyers: SURYADEV YADAV; LD.; KARAN HARIYA; LD
• Keywords: Condonation of delay
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.1782/M/2025 Assessment Year: 2024-25 M/s. Swaraj Seva Waghmode Pratisthan, Waghmode Hospital, Ghatla, NG Acharya Marg, Chembur H.O., Mumbai– 400 071 PAN: AAITS2692A Vs. Commissioner of Income Tax, Room No.601, 6th Floor, Cumballa Hill, MTNL Building, Pedder Road, Dr. Gopalrao - Deshmukh Marg, Cumballa Hill, Maharashtra – 400 026 (Appellant) (Respondent) Present for: Assessee by : Shri Suryadev Yadav, Ld. A.R. & Shri Karan Hariya, Ld. A.R. Revenue by : Shri R.A. Dhyani, Ld. D.R. Date of Hearing : 30.04.2025 Date of Pronouncement : 30.05.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 01.12.2022, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) u/s 80G of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2024-25. ITA No.1782/M/2025 M/s. Swaraj Seva Waghmode Pratisthan 2 2. At the outset, it is observed that there is a delay of 15 days in filing of the instant appeal, however, from Form no.36 in column no.3(b) & (c) the date of the order and the service of the same has been mentioned as 3rd December 2024 and admittedly, the appeal was filed in physical form on dated 15.03.2025. Thus, there is a delay of 15 days. But the Assessee in reply to the question, as prescribed in para no.11 of Form 36, “whether there is a delay in filing of appeal (if yes), please attach application seeking condonation of delay”, the Assessee has mentioned “NO”. Thus, in the absence of any supportive application for condonation of delay and/or reason, the instant appeal is liable to be dismissed in limine, however, still if we consider the appeal filed by the Assessee as maintainable, whereby the Assessee has challenged the order dated 03.12.2024 seeking approval u/s 80G5 of the Act, it transpires that the Assessee had also filed the similar application in Form 10AB on dated 25.02.2022 which was rejected vide order dated 20.12.2022 on the ground of non-compliance as mentioned by the Ld. Commissioner in para no.2. Admittedly, the Assessee’s case does not fall in any of the conditions enshrined in CBDT circular no.7/2024 dated 25.04.2024 as observed by the Ld. Commissioner in para no.3 & 4 of the order, thus, in our considered view, the Ld. Commissioner has rightly rejected the application filed by the Assessee. 3. On being asked about the maintainability of the appeal, the Ld. Counsel for the Assessee has sought for withdrawal of this appeal on the ground that it intends to challenge the original order dated 20.12.2022. Thus, the appeal is allowed as dismissed as withdrawn. ITA No.1782/M/2025 M/s. Swaraj Seva Waghmode Pratisthan 3 4. In the result, the appeal is dismissed as withdrawn. Order pronounced in the open court on 30.05.2025. Sd/- Sd/- (RENU JAUHRI) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai. "