YUVAK MANDAL,SANTACRUZ WEST V. CIT (EXEMPTIONS), MUMBAI, CUMBALLA HILL

ITA 1088/MUM/2025

AI Insights

The case involves Yuvak Mandal Shree Sai Nath Samiti, a trust established for religious and charitable activities, which appealed against the decision of the CIT(Exemptions), Mumbai, rejecting their application for grant of registration under section 12AB of the Income Tax Act. The trust had previously been granted provisional registration under section 12A but sought regularization. The CIT(Exemptions) rejected the application due to non-compliance with a notice, prompting the trust to appeal. The Tribunal, after considering the circumstances, decided to give the trust another opportunity to present the necessary documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708377 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2024-2025
• Laws Referred To: Section 12AB of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN KANTI DATTA
• Keywords: Opportunity of being heard; Period of limitation
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G’ BENCH MUMBAI BEFORE: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. 1088/MUM/2025 (Assessment Year : 2024–25) Yuvak Mandal Shree Sai Nath Samiti Nr. V B Patil Chawl, Besent Street Khotwadi, Santacruz West, Mumbai- 400054 Vs. CIT(Exemptions), Mumbai Room No. 601, 6th Floor MTNL Building Cumballa Hill, Pedder Road, Dr. Gopalrao Deshmukh Marg, Mumbai- 400054 PAN/GIR No. AAATY7777Q (Appellant) .. (Respondent) Assessee by None Revenue by Shri. Arun Kanti Datta, Sr. DR Date of Hearing 14/07/2025 Date of Pronouncement 14/07/2025 आदेश / O R D E R PER NARENDRA KUMAR BILLAIYA (A.M): This appeal by the assessee is preferred against the order dated 19.03.2023 by CIT(Exemptions) Mumbai, who rejected the application for grant of registration u/s 12AB of the Act. None appeared on behalf of the assessee inspite of notice therefore, we decided to proceeds ex-parte. The Ld.DR was heard at length case records carefully perused and relevant ITA no. 1088/MUM/2025 Yuvak Mandal 2 documentary evidences brought on record duly considered. 2. Briefly stated facts of the case are that the assessee is a trust established on 24.08.1981. The main objects for which the trust was established to carry out Religious and Charitable activities. During Ganpati festival it carries out charitable activities like distribution of books, blankets and food material to the poor and needy. 3. The assessee was granted provisional registration u/s 12A on 05.04.2022 for 3 years for the period from A.Y. 2022-23 to A.Y. 2024-25. The trust applied for regular regularization of earlier provisional approval granted u/s 12A of the act. 4. The present application by the assessee has been treated for non- compliance to the notice issued by CIT(exemption). In the absence of necessary compliance by the assessee the Ld. CIT(exemption) chose to decide on this application on or before 31.03.2023 has the period of limitation was expiring the Ld. CIT(exemption) rejected the application. 5. We have carefully perused the order of the Ld. CIT(exemption) with the relevant material brought on ITA no. 1088/MUM/2025 Yuvak Mandal 3 record. We are of the considered view that the assessee deserves a second opportunity to furnish all the necessary documents in support of its application for registration. Therefore, in the interest of justice and fair play we restore the issue to the file of the Ld. CIT(exemption). The assessee is directed to comply with all necessary documents as per provision of law and has being asked by the approving authority. The Ld. CIT(exemption) is directed to decide the issue a fresh after affording a reasonable and adequate opportunity of being heard to the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 14.07.2025. Sd/- (ANIKESH BANERJEE) JUDICIAL MEMBER Sd/- (NARENDRA KUMAR BILLAIYA) ACCOUNTANT MEMBER Mumbai; Dated 14/07/2025 Disha Raut, Steno Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. ITA no. 1088/MUM/2025 Yuvak Mandal 4 BY ORDER, (Asstt. Registrar) ITAT, Mumbai //True Copy// "