TRIMURTI ,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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ITA 5046/MUM/2025Status: DisposedITAT Mumbai08 October 2025AY 2025-26Bench: SHRI SAKTIJIT DEY, HON'BLE (Vice President), SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 5046/Mum/2025 Assessment Year: 2025-26n Trimurti Vs CIT (Exemption) Ward -2(4), Mumbai 2nd Floor, Kapur House Paranjape Scheme B Road No. 1, Navpada Ville Parle East Mumbai - 400057 [PAN: AAATT4871G] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Assessee by : Ms. Kavita Hemant Kanade, C.A. Revenue by : Shri Ritesh Misra, CIT, D/R सुनवाई की तारीख/Date of Hearing : 30/09/2025 घोष1 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 restored the issue to the file of the CIT(E), directing the assessee to furnish all necessary documents and the CIT(E) to decide the issue afresh after providing an opportunity of being heard.

What were the facts?

The assessee filed an application in Form 10AB for registration u/s 12AB of the Act. The CIT(E) rejected the application citing deficiencies and non-furnishing of required documents.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for registration without affording adequate opportunity for compliance.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(iii)

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

For Appellant: Ms. Kavita Hemant Kanade, C.A
Hearing: 30/09/2025Pronounced: 08/10/2025

PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. CIT (Exemptions), Mumbai dated 18/12/2024 by which the ld. CIT(E) rejected the application for grant of registration u/s 12AB of the Act.

2.

Briefly stated the facts of the case are that the assessee filed the application for Form 10AB u/s 12A(1)(ac)(iii) of the Act seeking registration u/s 12AB of the Act. On perusal of the application, the ld. CIT(E) found some deficiencies as the application was not complete and all documents required to be accompanying the application were not furnished. Since no compliances were made by the assessee, the application seeking registration was rejected.

3.

We have carefully perused the order of the ld. CIT(E) and are of the considered opinion that the assessee should get one more 2

opportunity to comply with the requirements as per the showcause notice issued by the ld. CIT(E), therefore, in the interest of justice and fairplay, we deem it fit to restore the issue to the file of the ld. CIT(E). The assessee is directed to furnish all the necessary documents in compliance with the relevant provisions of the Act to the satisfaction of the ld. CIT(E) and the ld. CIT(E) is directed to examine the same and decide the issue afresh after affording reasonable and adequate opportunity of being heard to the assessee.

4.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 8th October, 2025 at Mumbai. (SAKTIJIT DEY) ACCOUNTANT MEMBER Mumbai, Dated 08/10/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant

1.

""थ" / The Respondent 2. संबंिधत आयकर आयु" / Concerned Pr. CIT 3. आयकर आयु")अपील (/ The CIT(A)- 4. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. गाड" फाई/ Guard file. 6. आदेशानुसार/ BY ORDER

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