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Income Tax Appellate Tribunal, MUMBAI BENCH “B” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI RAHUL CHAUDHARY
This appeal by the assessee is directed against order dated 26.09.2022 passed by the Ld. Commissioner of Income Tax (Exemption), Mumbai rejecting the registration of the Trust for the purpose of section 80G of the Income-tax Act, 1961 (in short ‘the Act’). The ground raised by the assessee is reproduced as under:
Bombay Kannada Sangha 2 AY 2022-23
Order passed by the Learned Commissioner of Income 1. Order passed by the Learned Commissioner of Income 1. Order passed by the Learned Commissioner of Income- Tax, Exemptions, Mumbai U/s 12AB rw 80G(5)(il) of the act Tax, Exemptions, Mumbai U/s 12AB rw 80G(5)(il) of the act Tax, Exemptions, Mumbai U/s 12AB rw 80G(5)(il) of the act dated dated dated 26/09/2022 26/09/2022 26/09/2022 (DIN:ITBA/EXM/F/EXM45/2022- (DIN:ITBA/EXM/F/EXM45/2022 (DIN:ITBA/EXM/F/EXM45/2022 23/1045975486(1)] is Bad in law as the sa 23/1045975486(1)] is Bad in law as the same is passed me is passed without (a) application of judicial mind & (b) giving a without (a) application of judicial mind & (b) giving a without (a) application of judicial mind & (b) giving a reasonable opportunity of being heard and also the analogy reasonable opportunity of being heard and also the analogy reasonable opportunity of being heard and also the analogy of the sole base of application of funds has been totally of the sole base of application of funds has been totally of the sole base of application of funds has been totally misconstrued and ignoring the fact that the registration misconstrued and ignoring the fact that the registration misconstrued and ignoring the fact that the registration under section under section 12AB has been granted and hence the 12AB has been granted and hence the previous previous previous Order Order Order of of of registration registration registration U/S U/S U/S 80G(5)(ti) 80G(5)(ti) 80G(5)(ti) vide vide vide URN:AAATB4270H20215 dated 24 URN:AAATB4270H20215 dated 24-09-2021 may please be 2021 may please be restored.
Despite notifying none attended on behalf of the assessee. Despite notifying none attended on behalf of the assessee. Despite notifying none attended on behalf of the assessee. In view of written submission already available on record, the view of written submission already available on record, the view of written submission already available on record, the adjournment application of the assessee was rejected and appeal adjournment application of the assessee was rejected and appeal adjournment application of the assessee was rejected and appeal was heard ex-partee qua the assessee, after hearing the arguments partee qua the assessee, after hearing the arguments partee qua the assessee, after hearing the arguments of the Ld Departmental Representative (DR). of the Ld Departmental Representative (DR).
We find that the Ld. CIT has rejected the e Ld. CIT has rejected the registration for the egistration for the purpose of section 80G of the Act due to non purpose of section 80G of the Act due to non-compliance on the compliance on the part of the notices issued by the Ld. CIT. On perusal of the written part of the notices issued by the Ld. CIT. On perusal of the written part of the notices issued by the Ld. CIT. On perusal of the written submission filed by the assessee, we find that the assessee has submission filed by the assessee, we find that the assessee has submission filed by the assessee, we find that the assessee has uploaded detailed in the form of various annexures in PDF format ailed in the form of various annexures in PDF format ailed in the form of various annexures in PDF format electronically on the Income electronically on the Income-tax Portal, which have not been taken , which have not been taken into consideration by the Ld. CIT. into consideration by the Ld. CIT. In view of the above facts and In view of the above facts and circumstances and in the interest of substantial justice in the interest of substantial justice,we feel it in the interest of substantial justice appropriate to restore the matter back to the Ld. CIT for deciding to restore the matter back to the Ld. CIT for deciding to restore the matter back to the Ld. CIT for deciding
Bombay Kannada Sangha 3 AY 2022-23 afresh after providing afresh after providing adequate opportunity of being heard to the opportunity of being heard to the assessee.
In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statistical purposes. statistical purposes.