ANNAPURNA EDUCATIONAL CHA,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, MUMBAI

BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
&
MS. KAVITHA RAJAGOPAL, HON’BLE JUDICIAL MEMBER

I.T.A. No. 1013/Mum/2025
Assessment Year: 2025-26

Annapurna Educational CHA
12, S.R. Pandey Chawl
Daftary Road
Kurar Village
Malad (East)
Maharashtra - 400097
[PAN: AAAJA0550F]
Vs
CIT (Exemptions), Mumbai
अपीलाथ/ (Appellant)

 यथ/ (Respondent)

Assessee by :
Shri Bhupendra Shah, A/R
Revenue by :
Dr. K.R. Subhash, CIT, D/R

सुनवाई की तारीख/Date of Hearing : 25/03/2025
घोषणा की तारीख /Date of Pronouncement: 25/03/2025

आदेश/O R D E R

PER NARENDRA KUMAR BILLAIYA, AM:

This appeal by the assessee is preferred against the order of the ld. CIT (Exemptions), Mumbai [hereinafter ‘the ld. CIT(E)’] dated
18/12/2024, by which the ld. CIT(E) rejected the application for grant of registration u/s 12AB of the Act.
2. On perusal of the order, we find that the ld. CIT(E) called for certain documents/details which were not fully furnished by the assessee, thought the assessee sought adjournment from time to time.
On receiving no full compliance, the ld. CIT(E) rejected the application.
3. In the interest of justice, we restore the issue to the file of the ld.
CIT(E). The assessee is directed to avail this second opportunity and comply with the notices of the ld. CIT(E), furnish all the related

I.T.A. No. 1013/Mum/2025
2

documents and the ld. CIT(E) is directed to decide the application 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 25th March, 2025 at Mumbai.
Mumbai, Dated 25/03/2025
*SC SrPs
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आदेश की ितिलिप अेिषत /Copy of the Order forwarded to :

आदेशानुसार/ BY ORDER