TALAKSHI PALAN VISARIA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI
| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“E” BENCH, MUMBAI
BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT
&
SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
I.T.A. No. 5057/Mum/2025
Assessment Year: 2026-27
Talakshi Palan Visaria Charitable Trust
501, Visaria House
22, Mahant Road
Vile Parle (East)
Mumbai - 400057
[PAN: AAETT5693G]
Vs
Commissioner of Income
Tax (Exemptions)
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
None
Revenue by :
Shri Ritesh Misra, CIT, D/R
सुनवाई की तारीख/Date of Hearing : 01/10/2025
घोषणा की तारीख /Date of Pronouncement: 13/10/2025
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the ld.
CIT (Exemptions), Mumbai [hereinafter “the ld. CIT(E)] dated
19/06/2025 by which the ld. CIT(E) rejected the application in Form
10AB of the Act seeking approval u/s 80G(5) of the Act.
2. We find that the ld. CIT(E) rejected the application as filed under wrong Section of the Act. We are of the considered opinion that the ld.
CIT(E) should accept the application as filed under the proper Section and decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee and the assessee is directed to furnish necessary documents in support of its claim of registration.
I.T.A. No. 5057/Mum/2025
2
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 13th October, 2025 at Mumbai. (SAKTIJIT DEY) ACCOUNTANT MEMBER
Mumbai, Dated 13/10/2025
*SC SrPs
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आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु")अपील (/ The CIT(A)- 5. िवभागीय ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file.
आदेशानुसार/ BY ORDER