SHRI SABHAPATI DEVNARAYAN PATHAK CHARITABLE TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

2. Based on the facts and circumstances of the case, and in accordance with the law, the Learned CIT (Exemptions), Mumbai has not provided sufficient time to submit the documents as stated in Final SCN issued on 14/12/2024 with compliance date 18/12/2024 (only 3 days) thereby deprive the trust to comply the same.

3. Based on the facts and circumstances of the case, and in accordance with the law, the Learned CIT (Exemptions), Mumbai has passed rejection order in a hurried manner, as the procedure is getting time-barred by 31/12/2024, without considering the charitable nature & activities of the trust. 4. Based on the facts and circumstances of the case, and in accordance with the law, the Learned CIT (Exemptions), Mumbai failed to consider the 2 Shri Sabhapati Devnarayan Pathak Charitable Trust documents submitted in response to the Notice Dt 19/10/2024, which prove the trust's educational activities, and rejected the 12A application on the technicality of not submitting the documents. Relief Prayed 1. To restore the matter back to the CIT (Exemptions), Mumbai 2. To stay the Order of CIT (Exemptions), Mumbai till a fresh order is passed

a) the appellant-trust is engaged in the activity of charitable nature and there is no profit motive. b) The trust has been served a notice on 19.10.2024 calling for various details and documents mentioned therein. Certain details were filed on 21.10.2024 and the appellant requested for a short adjournment to file remaining details. Meanwhile one more notice was served on appellant to file the details by 13.12.2024 followed by one more notice. Thus, three notices were served on trust and the appellant pleads that the notices were missed by the trust. Hence, details could not be submitted. It was also submitted that they did not have full-time accountant to look after the accounts and taxation and the trustees are ordinary lay persons not aware of the notices issued and hence could not submit the documents asked for. Finally, the Ld. CIT(E) has rejected the final registration under section 12A of the Act due to non- submission of details. c) Due to the above reasons, the appellant trust could not file details required and prayed the Bench that they would file all the details and an opportunity may be granted to file the same before Ld. CIT(E). Finally, the Ld. AR of the appellant has pleaded the Bench to remit the matter back to Ld. CIT(E), Mumbai, so that required details would be submitted to get final registration. d) The Ld. AR of the appellant filed a paper book filing all the above details.

3 Shri Sabhapati Devnarayan Pathak Charitable Trust 4. Heard both sides. In view of the following, it is decided by the Bench that the appellant deserves one more opportunity to be heard and hence issue is remitted back to the file of Ld. CIT(E) : a) The appellant trust is a small one, not having personnel to look after the notices issued by Ld. CIT(E). b) The Ld. CIT(E) has not pointed out any defect in the details submitted by the appellant nor there are any violations relating to charitable nature of activities. c) Notices issued to the appellant are with very short notice and part details were already submitted.

Order pronounced in the open Court on 11/04/2025.