TALAKSHI PALAN VISARIA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

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ITA 5057/MUM/2025Status: DisposedITAT Mumbai13 October 2025AY 2026-27Bench: 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] अपीलार्थी/ (Appellant) Vs Commissioner of Income Tax (Exemptions) प्रत्यर्थी / (Respondent) Assessee by : None Revenue by : Shri Ritesh Misra, CIT, D/R सुनवाई की तारीख/Date of Hearing : 01/10/2025 घोषणा की तारीख /Date1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) should accept the application filed under the proper section and decide the issue afresh after providing the assessee with a reasonable opportunity to be heard and furnish necessary documents.

What were the facts?

The assessee filed an application in Form 10AB seeking approval under Section 80G(5) of the Act. The Commissioner of Income Tax (Exemptions) rejected the application, stating it was filed under the wrong section.

What were the issues?

Whether the CIT(E) erred in rejecting the application for approval under Section 80G(5) solely on the grounds of it being filed under the wrong section, instead of adjudicating on merits after providing an opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 10AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE

Hearing: 01/10/2025Pronounced: 13/10/2025

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:

1.

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.

3.

In the result, appeal of the assessee is allowed for statistical purposes.

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