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

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ITA 1013/MUM/2025Status: DisposedITAT Mumbai25 March 2025AY 2025-26Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member), MS. KAVITHA RAJAGOPAL, HON'BLE (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(E) to provide the assessee a second opportunity to submit all necessary documents. The CIT(E) is directed to re-decide the application after affording the assessee a reasonable and adequate opportunity of being heard.

What were the facts?

The assessee, Annapurna Educational CHA, appealed against the CIT(E)'s rejection of its application for registration under Section 12AB of the Income Tax Act. The rejection was due to the assessee's failure to fully furnish required documents, despite requesting adjournments.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for registration under Section 12AB due to non-compliance, and if the assessee should be granted a further opportunity to submit documents.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & MS. KAVITHA RAJAGOPAL, HON’BLE

For Appellant: Shri Bhupendra Shah, A/R
Hearing: 25/03/2025Pronounced: 25/03/2025

O R D E R

PER NARENDRA KUMAR BILLAIYA, AM:

1.

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 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.

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