SHREE CAMBAY SWETAMBER VISHA SHRIMATLI JAIN SAMAG SAHAYAK TRUST. ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH MUMBAI
BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &
HON’BLE SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER
Shree Cambay Swetamber
Visha Shrimali Jain Samj
Sahayak Trust
2nd Floor, 5 Jehangir
Mansion, Near Metro
Cinema, Dhobi Talao,
Mumbai – 400002. Vs.
CIT(E)
Room No. 601, 6th
Floor, Cumballa Hill,
MTNL TE Bldg, Pedder
Road, Dr. GopalRao,
Deshmukh Marg.
Mumbai – 400026. PAN/GIR No. AAATC1166B
(Applicant)
(Respondent)
Assessee by Shri Ashwini Kumar a/w Shri Abhishek Godase
Revenue by Mr. R.A. Dhyani, CIT DR
Date of Hearing
21.04.2025
Date of Pronouncement
24.04.2025
आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 23.12.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National
Faceless Appeal Centre, Delhi / CIT(E), for the A.Y 2025-
26. 2
Shree Cambay Swtamber Visha Shrimatili
Jain Samag Sahayak Trust, Mumbai
2. At the very outset we noticed that there is a delay in filing the present appeal by the assessee . In this regard
Ld. AR has filed an application for seeking condonation of delay in filing the appeal on the basis of reasons mentioned in the application and reiterated the arguments in support of it.
On the other hand Ld. DR refuted the contents contained in the application and requested for dismissal of the same.
After having heard the counsel for both the parties on this application for seeking condonation of delay and considering the entire factual position as explained before us and also keeping in view the principles laid down by Hon'ble Supreme Court in the case of Land Acquisition Hence considering the explanation put forth by the Assessee by justifiably and properly explaining the delay which occurred in filing the appeal and construing the expression "sufficient cause" liberally we are inclined to 3 Shree Cambay Swtamber Visha Shrimatili Jain Samag Sahayak Trust, Mumbai condone the delay in filing the appeal before us. Therefore we condone the delay and admit the appeal to be heard on merits.
At the very outset, we noticed that the approval sought by the assessee u/s 80 G of the Act was rejected in the absence of registration u/s 12A of the act.
However with regard to rejection of registration u/s 12A of the Act the Coordinate Bench of ITAT in ITA No. 752/MUM/2025 has restored the matter back to the file of Ld. CIT(E) for considering afresh the application of the assessee for registration u/s 12A of the Act vide its order dated 28.03.2025. Therefore, considering the above factual position, we also restore the present matter to the file of Ld. CIT(E) to consider the same afresh after taking into consideration the final orders passed on the application of the assessee regarding registration u/s 12A of the Act.
Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(E) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Ld. CIT(E) independently in accordance with law.
4
Shree Cambay Swtamber Visha Shrimatili
Jain Samag Sahayak Trust, Mumbai
8. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 24.04.2025. (OMKARESHWAR CHIDARA) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai, Dated 24/04/2025
KRK, PS
आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु(अपील) / Concerned CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मुबई / DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
सािपत ित ////
उप/सहायक पंजीकार ( Asst.