TALATIS SCOUT TRUST,ELPHINSTONE ROAD PAREL vs. CIT (EXEMPTIONS),, CUMBALLA HILL MTNL TE BUILDING, PEDDER ROAD
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKARAssessment Year: 2024-25
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 23.11.2024, impugned herein, passed by the Ld.
Commissioner of Income
Tax
(Exemptions)
(in short
Ld.
Commissioner) u/s 12AA of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2024-25. M/s. Talatis Scout Trust
2
2. In this case, the Assessee, by filing application in Form no.10AB before the Ld. Commissioner, has sought for registration u/s 12A of the Act. On verification of the same, it was found by the Ld. Commissioner that the application was incomplete and not accompanied with all the documents required for the same and therefore he issued various notices, but of no avail, as the Assessee failed to respond to any of the notices and therefore, finding no option and considering the statutory limitation to decide the application on or before 30.11.2024, the Ld. Commissioner rejected the said application.
The Assessee, being aggrieved, has challenged the impugned order and has claimed that the Assessee has duly filed its response/compliance dated 15.10.2024, however, the Ld. Commissioner, in haste manner and without considering the said reply/compliance, decided the application for registration u/s 12A of the Act and rejected the same. And therefore the impugned order may be set aside.
On the contrary, the Ld. D.R. refuted the claim of the Assessee by submitting that the Ld. Commissioner has given proper opportunities of being heard by issuing three notices in total but the Assessee did not make any compliance, as it clearly appears from M/s. Talatis Scout Trust
3
the impugned order and therefore the appeal of the Assessee is liable to be dismissed.
We have heard the parties and perused the material available on record. From the impugned order though it clearly appears that the Assessee has not made any response, however, the Assessee has claimed contrary that it has duly filed its reply on dated 15.10.2024 in response to the notice dated 23.09.2024. At this juncture, we are inclined not to go into the controversy whether the Assessee had filed any reply or not, however it is a fact that the Ld. Commissioner in the absence of relevant reply/submissions and/or documents, failed to decide the issue involved in the application filed by the Assessee in its right perspective and proper manner and therefore for just and proper decision of the case and substantial justice, we are inclined to set aside the impugned order and consequently remanding the instant case to the file of the Ld. Commissioner for decision afresh, however, subject to deposit of Rs.1100/- in the Revenue Department “under other heads” but within 15 days from the receipt of this order.
The Assessee is directed to comply with the notices to be issued by the Ld. Commissioner. We clarify that in case of subsequent default the Assessee at all shall not be entitled for any leniency.
M/s. Talatis Scout Trust
Thus, the case is remanded to the file of the Ld. Commissioner accordingly.
In the result, the appeal filed by the Assessee stands allowed for statistical purposes.
Order pronounced in the open court on 25.03.2025. (PRABHASH SHANKAR) (NARENDER KUMAR CHOUDHRY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
* Kishore, Sr. P.S.
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
////
By Order
Dy/Asstt.