SHREE KUTCHI JAIN GURJAR MANDAL,MUMBAI vs. CIT (EXEMPTION)-, MUMBAI
आयकर अपीलȣय अͬधकरण Ûयायपीठ मुंबई मɅ।
IN THE INCOME TAX APPELLATE TRIBUNAL,
“E” BENCH, MUMBAI
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.3551/MUM/2025
Ǔनधा[रण वष[ / Assessment Year :2025-26
Shree Kutchi Jain Gurjar Mandal
Flat No.3, Plot No.08, Aakash Bldg. Mumbai,
Rajawadi, Mumbai-400 077
PAN : AAPTS7890H
........अपीलाथȸ / Appellant
बनाम / V/s.
The Commissioner of Income Tax (Exemption),
Mumbai
……Ĥ×यथȸ / Respondent
Assessee by : Shri K Gopal a/w.
Ms. Neha Paranjpe
Revenue by : Shri Ritesh Mishra, CIT-DR
सुनवाई कȧ तारȣख / Date of Hearing
:14.08.2025
घोषणा कȧ तारȣख / Date of Pronouncement : 20.08.2025
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आदेश / ORDER
PER ARUN KHODPIA, AM:
The present appeal filed by the assessee society is directed against the order passed by the Ld. CIT(Exemption), Mumbai dated 25.03.2025
u/s. 12A/12AA/12AB of the Income Tax Act, 1961 (for short ‘the Act’) as per the following grounds of appeal:
“1. The Commissioner of Income Tax (Exemption) (hereinafter referred to as the CIT(E)] erred in passing an order dated 25.03.2025
by rejecting, the application seeking registration under section 12AB of the Act without affording the Assesee a reasonable opportunity of being heard and considering the submissions filed on 03.02.2025
and 25.03.2025 respectively. Thus, the order dated 25.03.2025 is not justified and the same mat be set aside.
2. The CIT (E) failed to appreciate that the Appellant has duly submitted all the relevant documents which are necessary for granting registration under section 12AB of the Act. Thus, the order dated 25.03.2025 passed by the CIT(E) by rejecting the registration under section 12AB of the is not justified and the same may be quashed and set aside.
3. The Appellant seeks leave to add, alter and amend the abase grounds whenever required.”
The Ld. CIT(Exemption), Mumbai had rejected the application of the assessee society for grant of registration u/s.12AB of the Act,under the following observations: “1. M/s Shree Kutchi Jain Gurjar Ghatkopar (hereinafter 'the applicant) filed an application in Form 10AB u/s 12A(1)(ac)(vi)(B) seeking registration under section 12AB of the Act. 2. The relevant procedural mandate is governed by the provisions of Rule 17A of the IT Rules which is titled "Application for registration
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Shree Kutchi Jain Gurjar Mandal Vs. CIT(Exemption) of charitable or religious trusts, etc.". The sub rule (2) of Rule 17A mandates that the application in Form 10AB is to be accompanied by specific documents, and the same is reproduced as under.
"(2). The application under sub-rule (1) shall be accompanied by the following documents, as required by Form No. 10A or 10AB, as the case may be namely:-
(a) Where the applicant is created, or established, under an instrument. self-certified copy of such instrument creating or establishing the applicant;
(b) Where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant;
(c) Self- certified copy of registration with