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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI ABY T. VARKEY, JM & SHRI AMARJIT SINGH, AM
O R D E R PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Exemptions), Mumbai dated 27.09.2022 rejecting the registration u/s 12A & 80G of the Income Tax Act, 1961 (hereinafter “the Act”).
At the outset, the Ld. AR of the assessee pointed out that a mere perusal of the impugned orders of the Ld. CIT(E) would reveal that there was no application of mind by the Ld. CIT(E) while rejecting the assessee’s application for registration u/s 12A of the Act; wherein the Ld. CIT(E) has held as under: - “1. During processing of your form 10AB it is seen that the assessee has filed Form 10AB on 31.03.2022 and requested for registration u/s 80G, under sub clause (iii) of clause (ac) of sub-