KANISHKA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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ITA 1732/MUM/2023Status: DisposedITAT Mumbai04 October 2023AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The CIT(Exemption) rejected the registration application due to non-submission of required documents despite notices. The assessee claimed they were unaware of the requirements.

What were the facts?

The assessee trust filed an application for registration under Section 12AB of the Income Tax Act. The CIT(Exemption) found the application incomplete and issued notices for required documents, which the assessee failed to comply with.

What were the issues?

Whether the registration under Section 12AB should be rejected solely on the basis of non-submission of documents when the assessee claims lack of awareness of requirements.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI AMARJIT SINGH & SHRI SANDEEP SINGH KARHAIL

Hearing: 04.09.2023Pronounced: 04.10.2023

आदेश / O R D E R Per Amarjit Singh (AM): This appeal filed by the assesse is directed against the order passed by the ld. CIT(Exemption) dated 19.04.2023 for A.Y. 2022- 23. The assessee has raised the following grounds before me: “1. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax, (Exemptions) Mumbai, is not justified in rejecting the registration on the basis of non- submission of documents by the assessee, as the assessee was not aware of the requirements. The application for registration u/s 12AA be restored by setting aside his order dt. 10.03.2023.

2. The appellant craves leave to add, alter, omit or substitute any of the grounds at the time of hearing of the appeal.”

P a g e | Kanishka Foundation Vs. CIT(Exemption)

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