TRIMURTI ,MUMBAI V. CIT (EXEMPTION), MUMBAI

ITA 5046/MUM/2025

AI Insights

The case involves an appeal by the assessee, Trimurti, against the order of the CIT (Exemptions), Mumbai, which rejected their application for registration under section 12AB of the Income Tax Act. The CIT (Exemptions) found deficiencies in the application as it was incomplete and lacked necessary documents. The Tribunal, considering the principles of justice and fair play, decided to give the assessee another opportunity to comply with the requirements specified in the showcause notice issued by the CIT (Exemptions).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780765 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 14-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RITESH MISRA; DR
• Assessee Lawyers: KAVITA HEMANT KANADE
• Keywords: Opportunity of being heard

Judgement Text

" | आयकर अपीलीय अिधकरण ा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 5046/Mum/2025 Assessment Year: 2025-26n Trimurti 2nd Floor, Kapur House Paranjape Scheme B Road No. 1, Navpada Ville Parle East Mumbai - 400057 [PAN: AAATT4871G] Vs CIT (Exemption) Ward -2(4), Mumbai अपीला थ\u0016/ (Appellant) \u0018\u0019 यथ\u0016/ (Respondent) Assessee by : Ms. Kavita Hemant Kanade, C.A. Revenue by : Shri Ritesh Misra, CIT, D/R सुनवाई की तारीख/Date of Hearing : 30/09/2025 घोषणा की तारीख /Date of Pronouncement: 08/10/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. CIT (Exemptions), Mumbai dated 18/12/2024 by which the ld. CIT(E) rejected the application for grant of registration u/s 12AB of the Act. 2. Briefly stated the facts of the case are that the assessee filed the application for Form 10AB u/s 12A(1)(ac)(iii) of the Act seeking registration u/s 12AB of the Act. On perusal of the application, the ld. CIT(E) found some deficiencies as the application was not complete and all documents required to be accompanying the application were not furnished. Since no compliances were made by the assessee, the application seeking registration was rejected. 3. We have carefully perused the order of the ld. CIT(E) and are of the considered opinion that the assessee should get one more Printed from counselvise.com I.T.A. No. 3056/Mum/2025 2 opportunity to comply with the requirements as per the showcause notice issued by the ld. CIT(E), therefore, in the interest of justice and fairplay, we deem it fit to restore the issue to the file of the ld. CIT(E). The assessee is directed to furnish all the necessary documents in compliance with the relevant provisions of the Act to the satisfaction of the ld. CIT(E) and the ld. CIT(E) is directed to examine the same and decide the issue afresh after affording reasonable and adequate opportunity of being heard to the assessee. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 8th October, 2025 at Mumbai. Sd/- Sd/- (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 08/10/2025 *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 "