HEART RICH FOUNDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX , EXEMPTION, MUMBAI
|आयकर अपीलीय न्यायाधिकरण न्यायपीठ, म ुंबई|
IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH,
MUMBAI
BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT
&
SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER
आयकर अपील सुं./ITA No. 2354/MUM/2025
(नििाारण वर्ा / Assessment Year :2021-22)
आयकर अपील सुं./ITA No. 2355/MUM/2025
(नििाारण वर्ा /Assessment Year :2022-23)
Heart Rich Foundation
Room No. 5, Sardar
Antarsingh Chawl, Main
Kasturba Road, Borivali,
Mumbai-400066
v/s.
बिाम
CIT, Exemption, Mumbai
Room No. 601, 6th Floor,
Cumballa Hill, MTNL TE
Building, Pedder Road,
Cumballa Hill, Mumbai-
400026
स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAFCH6648M
Appellant/अपीलार्थी
..
Respondent/प्रनिवादी
निर्ााररती की ओर से /Assessee by:
Shri Tanzil Padvekar
राजस्व की ओर से /Revenue by:
Shri Ritesh Misra
स िवाई की िारीख / Date of Hearing
03.06.2025
घोर्णा की िारीख/Date of Pronouncement
05.06.2025
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Heart Rich Foundation
आदेश / O R D E R
PER NARENDRA KUMAR BILLAIYA [A.M.]:-
ITA Nos. 2354/Mum/2025 & 2355/Mum/2025 are two separate appeals by the assessee preferred against two separate orders of the Commissioner of Income-tax (Exemptions), Mumbai [hereinafter referred to as “CIT(E)”] dated
25.12.2024 by which the CIT(E) has rejected the applications for registration u/s 12A and 80G of the Act.
Delay condoned
2. Representatives were heard at length, and case records carefully perused.
3. On perusal of the impugned order of the Ld. CIT(E), we find that though opportunities were given to the assessee, the assessee did not comply with the queries raised by the CIT(E). On receiving no plausible reply, the CIT(E) rejected the application, denying the registration u/s 12A of the Act. Since the application for registration u/s 12A of the Act was denied, the CIT(E) also denied the registration u/s 80G of the Act.
4. Before us, the counsel pleaded for one more opportunity to comply with the queries raised by the CIT(E). It is the say of the counsel that if given a second chance, all the details asked by the CIT(E) shall be filed. On such concession
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A.Y. 2021-22
Heart Rich Foundation and assurance, we remit the issues to the files of the CIT(E). The assessee is directed to furnish all the details in support of its claim for registration u/s 12A and 80G of the Act without fail. The CIT(E) is directed to examine the same and decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee.
5. In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 05.06.2025. SAKTIJITT DEY
NARENDRA KUMAR BILLAIYA
(उपाध्यक्ष/VICE PRESIDENT)
(लेखाकार सदस्य/ACCOUNTANT MEMBER
Place: म ुंबई/Mumbai
दिन ुंक /Date 05.06.2025
अननकेत स ुंह र जपूत/ स्टेनो
आदेश की प्रनतनलनि अग्रेनित/Copy of the Order forwarded to :
1. अपीलार्थी / The Appellant
2. प्रत्यर्थी / The Respondent.
3. आयकर आयुक्त / CIT
4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT,
Mumbai
5. गार्ड फाईल / Guard file.
सत्यानित प्रनत ////
आदेशािुसार/ BY ORDER,
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A.Y. 2021-22
Heart Rich Foundation
सहायक िंजीकार (Asstt.