SIDDHAKALA VISHWASHATA MANDAL,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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ITA 1733/MUM/2023Status: DisposedITAT Mumbai17 August 2023AY 2022-20237 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal directed the trusts to re-apply for registration in the prescribed format, complete all details, and comply with the previously issued notices within 90 days. The CIT(Exemption) was then instructed to dispose of these applications according to law.

What were the facts?

Four trusts applied for registration under section 12AB of the Income Tax Act. The CIT(Exemption) rejected their applications because they failed to furnish required information and documents despite notices, and the statutory time limit for decision was approaching.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the registration applications due to incomplete documentation and non-compliance with notices within the statutory time limit.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI PRASHANT MAHARISHI, AM & SHRI NARENDER KUMAR CHOUDHRY, JM

For Appellant: Mr. Sharad Vaze, AR
For Respondent: Mr. Raj Singh Meel, Sr. AR
Hearing: 07.08.2023Pronounced: 17.08.2023
1.

These are the appeals preferred by four different trusts against the order passed under section 12 AA of the Income-tax Act, 1961 (the Act), by The Commissioner Of Income Tax (Exemption), Mumbai involving identical facts and therefore, disposed of by this common order.

2.

These four appeals are as under:- a. is filed by Shree Siddhakala Vishwath Mandal Kandivali W [ PAN AADTS9609L] against the order for registration or approval or rejection / cancellation passed by The Commissioner Of Income Tax ( Exemptions), Mumbai dated 10th March, 2023 rejecting the application in form number 10AB seeking registration under section 12 AB of the Act for the reason that application filed by the assessee was not complete, all the documents required to be accompanying the applications were not furnished

6.

In the result, all these 4 appeals are allowed as directed above for statistical purposes.

Order pronounced in the open court on 17.08.2023.

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