SHRI SURTI MODH VANIK JAGRUTI MANDAL,MUMBAI vs. EXEM. WARD-2(3), MUMBAI

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ITA 1315/MUM/2023Status: DisposedITAT Mumbai27 July 2023AY 2023-20248 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) did not apply their mind properly while passing the impugned orders, as they cited Section 12AB for rejecting the 12AB application and Section 80G for rejecting the 80G application. The Tribunal restored the applications back to the CIT(E) for fresh consideration.

What were the facts?

The assessee's application for registration under Section 12A and 80G of the Income Tax Act was rejected by the CIT(E). The rejection was based on the observation that the trust's objectives primarily benefited a particular community, potentially violating Section 13(1)(b) and Section 80G(5)(ii).

What were the issues?

Whether the CIT(E) properly applied their mind while rejecting the applications for registration under Section 12AB and approval under Section 80G, and whether the trust's activities were exclusively for the benefit of a particular community.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 12AB,Section 13(1)(b),Section 80G(5)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI ABY T. VARKEY, JM & SHRI AMARJIT SINGH, AM

For Appellant: Shri Ashok Mehta
Hearing: 06/07/2023Pronounced: 27/07/2023

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”).

2.

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-

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