SHREE JODIYA DARIYALAL MANDIR,MUMBAI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI
IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH,
MUMBAI
BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER
&
SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER
Shree
Jodiya
Dariyalal
Mandir,
21,
Mittal
Chambers,
228,
Nariman
Point, Mumbai - 400 011,
Maharashtra v/s.
बनाम
The Commissioner of Income Tax (Exemptions),
601, Cumballa Hill, MTNL TE
Building,
Pedder
Road,
Cumbala Hill, Mumbai - 400
026, Maharashtra
स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAJTS7052D
Appellant/अपीलार्थी
..
Respondent/प्रतिवादी
Appellant by :
None
Respondent by :
Shri B.Pradipta Panda (CIT-DR)
Date of Hearing
24.03.2025
Date of Pronouncement
25.03.2025
आदेश / O R D E R
PER PRABHASH SHANKAR [A.M.] :-
The present appeal emanates from the order dated 29.09.2022 as passed by the Ld. Commissioner of Income-tax(Exemptions), Mumbai
[hereinafter referred to as “CIT(E)”] u/s. 12AB of the Income-tax Act, 1961
[hereinafter referred to as “Act”].
2. The grounds of appeal are as under:-
1. The order u/s. 12AB(1)(b) of the Act is bad in law. The learned CIT
(Exemptions) has erred in law as well as on facts for rejecting the application for registration u/s 12A(1)(ac) of the Act and cancelling
P a g e | 2
A.Y. - NA
Shree Jodiya Dariyalal Mandir provisional registration earlier granted by holding that the appellant does not have a trust deed.
3. Facts in brief are that assessee which is a registered Trust runs one old temple meant for public at large at Jodiya village in Jamnagar,
Gujarat, filed application in Form 10AB seeking registration under section 12AB of the Act before the ld.CIT(E).It was already granted Provisional
Registration under Section 12AB of the Act in Form 10AC by the CPC on 27.05.2021. As observed by the ld.CIT(E), the sub rule (2) of Rule 17A mandates that the application in Form 10AB is to be accompanied by certain specific documents. However, the assessee merely submitted that the trust was formed in 1977 on the basis of application letter for registration of trust under Bombay Public Trust act 1950, which did not require trust deed as per the law at that time for the registration and had charity registration certificate only. Hence, in response to a notice issued to the applicant requesting to show cause why the application should not be rejected for the above reason, it furnished a copy of the Public Trust